Legal Opinion

United States v. Minnesota Mining and Manufacturing Company

Court of Appeals for the Eighth Circuit

Decided April 22, 1977No. 76-1730PublishedCited by 46 opinions

1Opinion of the Court

GIBSON, Chief Judge.

The Government appeals 1 from a judgment of the District Court 2 dismissing a three-count indictment charging Minnesota Mining and Manufacturing Co. (3M) and two of its principal officers, Bert S. Cross and Irwin R. Hansen, with violating various tax-related statutes. Count I charged the defendants with violating 18 U.S.C. § 371 (1970) by conspiring to defraud the United States and to interfere with the functions of the Internal Revenue Service from 1963 to 1969. This count charged defendants with engaging in an illegal scheme of using 3M monies to create a secret campaign…

2Cases cited8 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Santobello v. New YorkSupreme Court of the United States · 1971
  3. United States v. William Eugene CarterCourt of Appeals for the Fourth Circuit · 1972
  4. United States v. I. H. Hammerman, IICourt of Appeals for the Fourth Circuit · 1975
  5. William Johnson v. Dr. George J. Beto, Director, Texas Department of CorrectionsCourt of Appeals for the Fifth Circuit · 1972

3 more not listed; retrieve them via the Exa API.

3Cited by46 opinions

  1. United States v. HeldtCourt of Appeals for the D.C. Circuit · 1981
  2. United States v. Jose Leon BarahonaCourt of Appeals for the Eighth Circuit · 1993
  3. United States v. Harvey Birdman, United States of America v. William RichmanCourt of Appeals for the Third Circuit · 1979
  4. United States v. Reuben KrasnCourt of Appeals for the Ninth Circuit · 1980
  5. United States v. Ingredient Technology Corporation, Formerly Known as Sucrest Corporation, and Robert M. RapaportCourt of Appeals for the Second Circuit · 1983

41 more not listed; retrieve them via the Exa API.

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