Legal Opinion
United States v. Klein
District Court, S.D. New York
Decided June 28, 1955PublishedCited by 9 opinions
1Opinion of the Court
SUGARMAN, District Judge.
At the end of the government’s case in the trial of the indictment herein, all defendants moved for judgment of acquittal, Fed.Rules Crim.Proc. rule 29 (a), 18 U.S.C.A., on all counts.
The five count indictment here charges in counts 1, 2 and 3 that, in 1948, defendant Hyman H. Klein filed a federal income tax return which was false in that it treated as a capital gain in 1947 that which was his individual income in 1944, 1945 and 1946; that this constituted an attempt at evasion of Klein’s individual income taxes for 1944 (count 1), 1945 (count 2), and 1946 (count 3)…
2Cases cited9 opinions
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Burnet v. Commonwealth Improvement Co.Supreme Court of the United States · 1932
- National Investors Corporation v. HoeyCourt of Appeals for the Second Circuit · 1944
- Commissioner of Internal Revenue v. East Coast Oil Co.Court of Appeals for the Fifth Circuit · 1936
- Harwood v. EatonCourt of Appeals for the Second Circuit · 1933
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. Hyman Harvey Klein, Maurice Haas, and Morris O. AlprinCourt of Appeals for the Second Circuit · 1957
- United States v. Mija S. Romer, United States of America v. Khem C. BatraCourt of Appeals for the Fourth Circuit · 1998
- Coppa v. Taxation Division DirectorNew Jersey Tax Court · 1986
- United States v. Montreal Trust Co.District Court, S.D. New York · 1964
- Abrams v. United StatesDistrict Court, S.D. West Virginia · 1971
4 more not listed; retrieve them via the Exa API.