FOURNIER

v.

UNITED STATES

Citator

Cited By (11 total)

• Helvering v. Eubank, 311 U.S. 122 (U.S. 1940)
  …transfers a right to income from investments, as in Blair v. Commissioner, 300 U. S. 5, and Horst v. Commissioner, 107 F. 2d 906 (C. C. A. 2), or a right to patent royalties, as in Nelson v. Ferguson, 56 F. 2d 121 (C. C. A. 3), certiorari denied, 286 U. S. 565. By an assignment of future earnings- a taxpayer may not escape taxation upon his compensation in the year when he earns it. But when a taxpayer who makes his income tax. return on a cash basis assigns a right to money payable in the future for work…
• Bell's Estate v. Commissioner of Internal Revenue, 137 F.2d 454 (8th Cir. 1943)
  …ir.], 41 F. 2d 501; Rosenwald v. Commissioner, [7 Cir.], 33 F. 2d 423; certiorari denied, 280 U.S. 599, [50 S.Ct. 69, 74 L.Ed. 644]; Shellabarger v. Commissioner, [7 Cir.], 38 F. 2d 566; Nelson v. Ferguson, [3 Cir.], 56 F. 2d 121; certiorari denied, 286 U.S. 565, [52 S.Ct. 646, 76 L. Ed. 1297]; and Hall v. Burnet, [60 App.D. C. 332], 54 F. 2d 443, [83 A.L.R. 86]; certiorari denied, 285 U.S. 552, [52 S.Ct. 408, 76 L.Ed. 942].” The Circuit Court of Appeals for the Seventh Circuit, upon review, reversed the B…
• United States v. Doherty, 969 F.2d 425 (7th Cir. 1992)
  …l misrepresentation can be prosecuted as a "scheme to defraud" under the mail and wire fraud statutes. See, e.g., United States v. Richman, 944 F. 2d 323, 332 & n. 10 (7th Cir.1991); Fournier v. United States, 58 F. 2d 3, 5 (7th Cir.), cert. denied, 286 U.S. 565, 52 S.Ct. 647, 76 L.Ed. 1297 (1932). This should come as no surprise. As its ordinary meaning suggests, the term "scheme to defraud" describes a broad range of conduct, some which involve false statements or misrepresentations of fact, see, e.g., U…