AETNA LIFE INS. CO.

v.

EATON, COLLECTOR OF INTERNAL REVENUE

Citator

Cited By

• Michelson v. United States, 335 U.S. 469 (U.S. 1948)
  …lent conduct is admitted to establish fraudulent intent as an element of the crime charged. See, e. g., Fall v. United States, 60 App. D. C. 124, 49 F. 2d 506, certiorari denied, 283 U. S. 867; Hatem v. United States, 42 F. 2d 40, certiorari denied, 282 U. S. 887; Williamson v. United States, 207 U. S. 425; Allis v. United States, 155 U. S. 117; Wood v. United States, 16 Pet. 342. As long ago as 1865, Chief Justice Cockburn said, “The truth is, this part of our law is an anomaly. Although, logically speakin…
• United States v. Taylor, 305 F.2d 183 (4th Cir. 1962)
  …s to the limits within which it may be considered and for what purposes. Morrison v. United States, 270 F. 2d 1 (4th Cir.), cert. denied, 361 U.S. 894, 80 S.Ct. 196, 4 L.Ed.2d 150 (1959); Hatem v. United States, 42 F. 2d 40 (4th Cir.), cert. denied, 282 U.S. 887, 51 S.Ct. 103, 75 L.Ed. 782 (1930). The information elicited from defendant over objection might well bear upon his attitude toward [*186] the reporting and payment of taxes generally and thus may have been helpful to the jury in ascertaining his in…
• Belvin v. United States, 273 F.2d 583 (5th Cir. 1960)
  …h fraudulent intent as an element of the crime charged. See, e. g., Fall v. United States, 60 App. D.C. 124, 49 F. 2d 506, certiorari denied, 283 U.S. 867, 51 S.Ct. 657, 75 L. Ed. 1471; Hatem v. United States, 4 Cir., 42 F. 2d 40, certiorari denied, 282 U.S. 887, 51 S.Ct. 103, 75 L.Ed. 782; Williamson v. United States, .207 U.S. 425, 28 S.Ct. 163, 52 L.Ed. 278; Allis v. United States, 155 U.S. 117, 15 S.Ct. 36, 39 L.Ed. 91; Wood v. United States, 16 Pet. 342, 10 L. Ed. 987.” 335 U.S. at pages 475, 476, not…