STEELE

v.

NEW YORK

Citator

Cited By

• David v. Yarborough, 230 F.2d 56 (4th Cir. 1956)
  …402.606 and 405.601. And it is well settled that failure to file such returns at Baltimore, where they are required to be filed, constitutes an offense within the District of Maryland. Bowles v. United States, 4 Cir., 73 F. 2d 772, certiorari denied 294 U.S. 710, 55 S.Ct. 506, 79 L.Ed. 1245; Reass v. United States, 4 Cir., 99 F. 2d 752, 754; Beaty v. United States, 4 Cir., 213 F. 2d 712, 715; United States v. Warring, D.C., 121 F.Supp. 546, 549, affirmed 4 Cir., 222 F. 2d 906, certiorari denied 350 U.S. 861…
• Haskell v. United States, 241 F.2d 790 (10th Cir. 1957)
  …less than three years after the due date for the making of the return for the year 1951, and therefore prosecution for the alleged offense was not barred by the statute of limitation. Bowles v. United States, 4 Cir., 73 F. 2d 772, certiorari denied 294 U.S. 710, 55 S.Ct. 506, 79 L.Ed. 1245. The sufficiency of the evidence to establish wilfulness in failing to make the return on or before the due date is challenged. Wilfulness is an essential element of the offense charged in the indictment and it was incu…
• United States v. Johnston, 227 F.2d 745 (3d Cir. 1955)
  ….Ed. 983. . United States v. Lombardo, 1916, 241 U.S. 73, 36 S.Ct. 508, 60 L.Ed. 897. . New York Cent. & H. R. R. Co. v. United States, 2 Cir., 1908, 166 F. 267. . Bowles v. United States, 4 Cir., 1934, 73 F. 2d 772, 774, certiorari denied, 1935, 294 U.S. 710, 55 S.Ct. 506, 79 L.Ed. 1245; United States v. Commerford, 2 Cir., 64 F. 2d 28, 32, certiorari denied, 1933, 289 U.S. 759, 53 S.Ct. 792, 77 L.Ed. 1502. . United States v. Van Den Berg, 7 Cir., 1944, 139 F. 2d 654, 656; Humes v. Pescor, 8 Cir., 1945…