Legal Opinion
Lloyd J. Cosgrove and Paul v. Doyle v. United States
Court of Appeals for the Ninth Circuit
Decided June 22, 1955No. 13626_1PublishedCited by 47 opinions
1Opinion of the Court
LEMMON, Circuit Judge.
The application of the principle of res judicata is the chief question in this case.
1. The Indictment
The indictment was returned on April 15, 1952. Count 1 recited that the appellant Doyle was a Deputy Collector of Internal Revenue in San Francisco, California, and that the appellant Cosgrove, also of San Francisco, was the attorney for persons required by law to file United States estate tax returns in connection with the estates of Luigi Ferrari, Paul Fontana, and Mario Ferrando. Count 1 contained the following other allegations :
Ferrari, Fontana, and Ferrando died on…
2Cases cited19 opinions
- Pinkerton v. United StatesSupreme Court of the United States · 1946
- American Tobacco Co. v. United StatesSupreme Court of the United States · 1946
- Frank v. MangumSupreme Court of the United States · 1915
- Sealfon v. United StatesSupreme Court of the United States · 1948
- United States v. OppenheimerSupreme Court of the United States · 1916
14 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- United States v. Stephen KramerCourt of Appeals for the Second Circuit · 1961
- United States v. Patrice Mespoulede, A/K/A "Patrice Fabre"Court of Appeals for the Second Circuit · 1979
- Lozano v. City of HazletonCourt of Appeals for the Third Circuit · 2010
- United States v. BailinCourt of Appeals for the Seventh Circuit · 1992
- Ferrando v. United StatesCourt of Appeals for the Ninth Circuit · 1957
42 more not listed; retrieve them via the Exa API.