CHAPMAN, ADMINISTRATRIX,

v.

REESE, RECEIVER

Citator

Cited By (19 total)

• United States v. Schenck, 126 F.2d 702 (2d Cir. 1942)
  …ot only an attempt wilfully to defraud it but also that a tax in addition to what the taxpayer had already paid remains due and owing. Gleckman v. United States, 8 Cir., 80 F. 2d 394; Tinkoff v. United States, 7 Cir., 86 F. 2d 868, certiorari denied 301 U.S. 689, 57 S.Ct. 795, 81 L.Ed. 1346. It is not necessary, however, for the prosecution to prove an evasion of the entire amount alleged in the indictment; the proof is sufficient if it shows any substantial portion of the tax liability to have been wilful…
• Bratcher v. United States, 149 F.2d 742 (4th Cir. 1945)
  …Reid, 12 How. 361, 53 U.S. 361, 13 L.Ed. 1023; Van Riper v. United States, 2 Cir., 13 F. 2d 961, certiorari denied Ackerson v. United States, 273 U.S. 702, 47 S.Ct. 162, 71 L.Ed. 848; Tinkoff v. United States, 7 Cir., 86 F. 2d 868, certiorari denied 301 U.S. 689, 57 [*747] S.Ct. 795, 81 L.Ed. 1346. Even where the jury saw and discussed a newspaper headline to the effect that gamblers were betting ten to one that there would be an acquittal, the action of the trial court in denying a motion for a new trial w…
• United States v. Jules Gordon, 242 F.2d 122 (3d Cir. 1957)
  …s, there is evidently no legislative purpose to exempt from punishment one who actively endeavors to defeat a tax, whatever his relationship to the taxpayer may be.” Tinkoff v. United States, 7 Cir., 1936, 86 F. 2d 868, 876, certiorari denied, 1937, 301 U.S. 689, 57 S.Ct. 795, 81 L.Ed. 1346. It follows that appellant, Harper, and Tanz all had capacity to violate Section 145(b) of Title 26, and the jury might well have found a conspiracy from those events and conversations which occurred between Harper and…