Legal Opinion
United States v. Max Platt
Court of Appeals for the Second Circuit
Decided November 24, 1970No. 304, Docket 35252PublishedCited by 38 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
Max Platt, sole owner of a pharmacy in Mamaroneck, N. Y., appeals from his conviction, after a jury trial in the District Court for the Southern District of New York, of the misdemeanor of willfully failing to file his personal income tax returns for 1963 and 1964 “at the time or times required by law or regulations,” 26 U.S.C. § 7203. The returns were not filed until April 1966, long after extensions proved to have been granted by the Internal Revenue Service had expired. The only issue of substance was whether the failure to file the returns when required was willful.
2Cases cited8 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- United States of America, Plaintiff-Respondent v. Raymond A. O'COnnOrCourt of Appeals for the Second Circuit · 1956
- United States v. Walter Augustus Bowe, Robert Steele Collier, and Khaleel Sultarn SayyedCourt of Appeals for the Second Circuit · 1966
3 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. Harold v. Gleason, Paul Luftig and J. Michael CarterCourt of Appeals for the Second Circuit · 1980
- United States v. Joe S. Duncan and Michael M. DowningCourt of Appeals for the Sixth Circuit · 1988
- United States v. James Pedroza, Francisco C. Pelaes, Jose Perez, and Enrique Jesus OsornoCourt of Appeals for the Second Circuit · 1984
- Attorney Grievance Commission v. WalmanCourt of Appeals of Maryland · 1977
- State v. FullerSupreme Court of Connecticut · 1986
33 more not listed; retrieve them via the Exa API.