Capone v. United States
Court of Appeals for the Seventh Circuit
There was evidence tending to establish the following facts: AppeEant, a resident of Cook county, failed to file a return or pay any income tax for the years 1922, 1923, 1924, and 1925. In November, 1926, he was called to the Revenue Agent’s office, and, as a result of conversation with the Revenue Agent, admitted that he owed $4,082.18. He thereupon filed (November 23, 1926) delinquent returns and also a “waiver and consent to assessment” of this amount.
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There was evidence tending to establish the following facts: AppeEant, a resident of Cook county, failed to file a return or pay any income tax for the years 1922, 1923, 1924, and 1925. In November, 1926, he was called to the Revenue Agent’s office, and, as a result of conversation with the Revenue Agent, admitted that he owed $4,082.18. He thereupon filed (November 23, 1926) delinquent returns and also a “waiver and consent to assessment” of this amount. His income tax return for each of the four years stated that he was a “gambler” by occupation and his income was derived “from…
1Opinion of the CourtEvans, Circuit Judge
(after stating the facts as above). Pertinent statutory provisions aré set forth in the margin.
Each count of the first indictment and each count of the third indictment attempts to charge a violation of section 80, title 18, USCA. Appellant contended that no offense is set forth in any of the four counts of these two indictments. He properly presented the. question, first, by demurrer to the indictment and then by motion to direct a verdict and still again by motion in arrest of judgment.
His objection to these four counts is based upon the alleged inapplicability of section 80, title 18,…
2Cases cited12 opinions
- United States v. BowmanSupreme Court of the United States · 1922
- Williams v. United StatesSupreme Court of the United States · 1897
- United States v. CohnSupreme Court of the United States · 1926
- O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1931
- Taylor v. United StatesCourt of Appeals for the Seventh Circuit · 1924
7 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. LewisCourt of Appeals for the Eighth Circuit · 1985
- State v. HuffmanWest Virginia Supreme Court · 1955
- Hoffman v. PalmerCourt of Appeals for the Second Circuit · 1942
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
65 more not listed; retrieve them via the Exa API.