Legal Opinion
Patrick v. United States
Court of Appeals for the Seventh Circuit
Decided October 24, 1975No. Nos. 74-1780, 74-1884 and 74-1912PublishedCited by 29 opinions
1Opinion of the Court
STEVENS, Circuit Judge.
In testimony given before a Grand Jury pursuant to a grant of immunity, appellant Patrick described a gambling business in which he held a 50% interest in 1967, 1968 and 1969. Based on that testimony the government made jeopardy assessments against Patrick and the Estate of his deceased partner, Epstein, of $835,558, for unpaid gambling taxes plus interest. In separate proceedings, Patrick and Epstein’s Executors sought to enjoin the assessment and collection of the taxes, and Patrick sought the suppression of his Grand Jury testimony. The principal question presented…
2Cases cited23 opinions
- United States v. CalandraSupreme Court of the United States · 1974
- Kastigar v. United StatesSupreme Court of the United States · 1972
- Murphy v. Waterfront Commission of New York HarborSupreme Court of the United States · 1964
- Garrity v. New JerseySupreme Court of the United States · 1967
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
18 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Raymond J. Ryan and Helen Ryan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1977
- In re Corrugated Container Anti-Trust LitigationCourt of Appeals for the Fifth Circuit · 1980
- United States v. Douglas D. OlsonCourt of Appeals for the Eighth Circuit · 1978
- Synanon Church v. United StatesDistrict Court, District of Columbia · 1984
- In re Grand Jury Proceedings, Miller Brewing Co.Court of Appeals for the Seventh Circuit · 1982
24 more not listed; retrieve them via the Exa API.