Legal Opinion
United States v. Norman N. Wolfson
Court of Appeals for the Fifth Circuit
Decided May 18, 1978No. 76-3089PublishedCited by 36 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
This is a tax case on the problems involved in valuing yachts for charitable deductions. It is not a run-of-the-mill tax claim challenging a taxpayer’s deduction on a return. The Government in this case went after a marine surveyor, Norman N. Wolfson, who allegedly overstated the value of seventeen yachts donated to two Florida universities. According to the Government, “[t]he indictment in this case was the first prosecution of its kind.” 1 As a result of Wolfson’s high appraisals furnished the donors, the Government claimed he was criminally liable for aiding in…
2Cases cited21 opinions
- Kotteakos v. United StatesSupreme Court of the United States · 1946
- United States v. Phillip Onori and Theodore BukkyCourt of Appeals for the Fifth Circuit · 1976
- United States v. Ralph Garguilo and Joseph MacChiaCourt of Appeals for the Second Circuit · 1962
- United States v. Terry Ray UptainCourt of Appeals for the Fifth Circuit · 1976
- John Perez and Arturo Moreno, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1961
16 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. KopitukCourt of Appeals for the Eleventh Circuit · 1982
- United States v. Murdock Head, (Two Cases)Court of Appeals for the Fourth Circuit · 1983
- United States v. Jimmy D. Morris, Franklin W. BriggsCourt of Appeals for the Eleventh Circuit · 1994
- United States v. Pablo Salinas Brito Adrian Brito Jesus Salinas Brito Adan Brito Ignacio Berumez Brito Benjamin Hernandez RodriguezCourt of Appeals for the Fifth Circuit · 1998
- United States v. WilliamsCourt of Appeals for the Fifth Circuit · 1987
31 more not listed; retrieve them via the Exa API.