Legal Opinion
United States v. George E. Phillips
Court of Appeals for the Seventh Circuit
Decided January 12, 1955No. 11087_1PublishedCited by 38 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
A six-count indictment was returned against defendant, George E. Phillips, on March 2, 1951. Each count charged that defendant “did wilfully and knowingly attempt to defeat and evade” taxes, in violation of Section 145(b) of the Internal Revenue Code, 26 U.S.C.A. § 145(b). Count 1 charged a violation for the year 1944; count 2, for the year 1945; count 3, for the year 1946; count 4, for the year 1947; count 5 charged that defendant as president of a corporation, Phillips Company, Inc., wholly owned by defendant except for qualifying shares, caused the evasion of taxes due…
2Cases cited9 opinions
- Michelson v. United StatesSupreme Court of the United States · 1949
- Davis v. United StatesSupreme Court of the United States · 1895
- Tatum v. United StatesCourt of Appeals for the D.C. Circuit · 1951
- Wardlaw v. United StatesCourt of Appeals for the Fifth Circuit · 1953
- Phelps v. United StatesCourt of Appeals for the Eighth Circuit · 1947
4 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. DeFries, Clayton E.Court of Appeals for the D.C. Circuit · 1997
- United States v. Joe S. Duncan and Michael M. DowningCourt of Appeals for the Sixth Circuit · 1988
- United States v. Don Edward GrimesCourt of Appeals for the Seventh Circuit · 1969
- United States v. Thomas D. Clancy, James F. Prindable and Donald KastnerCourt of Appeals for the Seventh Circuit · 1960
- United States v. John M. Fellabaum and John J. PyneCourt of Appeals for the Seventh Circuit · 1969
33 more not listed; retrieve them via the Exa API.