Legal Opinion

Pollock v. United States

Court of Appeals for the Fifth Circuit

Decided March 30, 1953No. 14126_1PublishedCited by 62 opinions

1Opinion of the Court

RIVES, Circuit Judge.

The appellant was indicted and convicted for violating 26 U.S.C.A. § 145(b), willfully attempting to evade or defeat income taxes due by him and his wife for the calendar years 1944 and 1945 by filing false and fraudulent income tax returns. He was sentenced to pay a fine of $1,000 and to eighteen months imprisonment. We note the district judge’s statement that in imposing that sentence he took into consideration the fact that the appellant would be eligible for consideration for parole after serving one-third of the time.

[T] Appellant contends that Count 1 of the…

2Cases cited22 opinions

  1. Olmstead v. United StatesSupreme Court of the United States · 1928
  2. McNabb v. United StatesSupreme Court of the United States · 1943
  3. Clark v. United StatesSupreme Court of the United States · 1933
  4. On Lee v. United StatesSupreme Court of the United States · 1952
  5. United States v. Trenton Potteries Co.Supreme Court of the United States · 1927

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3Cited by62 opinions

  1. Edward E. Colton and Lillian Kaltman v. United States of America, United States of America v. Edward E. ColtonCourt of Appeals for the Second Circuit · 1962
  2. United States v. DavisCourt of Appeals for the Fifth Circuit · 1981
  3. Garner v. WolfinbargerCourt of Appeals for the Fifth Circuit · 1970
  4. Falsone v. United StatesCourt of Appeals for the Fifth Circuit · 1953
  5. United States v. Maurice H. Friedman, United States of America v. Manuel JacobsCourt of Appeals for the Ninth Circuit · 1971

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

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