AMERICAN LIBERTY OIL CO.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By

• United States v. Cravero, 545 F.2d 406 (5th Cir. 1976)
  …nt acquittal of the alleged co-conspirator. See United States v. Jacobs, 475 F. 2d 270, 284 n.28 (2d Cir.), cert. denied, 414 U.S. 821, 94 S.Ct. 116, 38 L.Ed.2d 53 (1973); Kamansuke-Yuge v. United States, 127 F. 2d 683, 689 (9th Cir.), cert. denied, 317 U.S. 648, 63 S.Ct. 43, 87 L.Ed. 522 (1942). We see no reason for a differing rule when acquittal occurs before the hearsay testimony is admitted. The earlier acquittal signifies that the government failed to prove the declarant a participant in the conspira…
• Bailey v. Henslee, 287 F.2d 936 (8th Cir. 1961)
  …the Bailey litigation but by the Leggett murder case noted above. Leggett was white and we are not concerned here with any problem of his constitutional rights in jury selection. See Haraway v. State, 203 Ark. 912, 159 S.W. 2d 733, certiorari denied 317 U.S. 648, 63 S.Ct. 42, 87 L.Ed. 521; Fay v. People of State of New York, supra, at page 287 of 332 U.S. at page 1627 of 67 S.Ct.; Griffin v. State, 183 Ga. 775, 190 S.E. 2, 4; State v. Lea, 228 La. 724, 84 So. 2d 169, 171, certiorari denied 350 U.S. 1007, 76…
• United States v. Fabric Garment Co., Inc., 262 F.2d 631 (2d Cir. 1958)
  …nited States v. Dennis, 2 Cir., 183 F. 2d 201, 230-231 affirmed 341 U.S. 494, 71 S.Ct. 857, 95 L.Ed. 1137; United States v. Pugliese, supra; Kamanosuke Yuge v. United States, 9 Cir., 127 F. 2d 683, certiorari denied sub nom. Mateus v. United States, 317 U.S. 648, 63 S.Ct. 43, 87 L.Ed. 522. Of course it does not follow that the evidence of Hartman’s declarations because [*640] it was properly admitted might be used against other defendants absent a finding that Hartman was a co-conspirator or a partner in a…