COMMISSIONER OF INTERNAL REVENUE

v.

LANE-WELLS COMPANY ET AL.

Citator

Cited By

• Feldman v. United States, 322 U.S. 487 (U.S. 1944)
  …nder Section 215 of the Criminal Code, 18 U. S. C. § 338, for using the mails to further a fraudulent scheme. Petitioner’s conviction was affirmed [*488] by the Circuit Court of Appeals, one judge dissenting. 136 F. 2d 394. We brought the case here, 320 U. S. 724, to consider the single question whether the admission of testimony previously given by petitioner in supplementary proceedings in a state court deprived him of the protection of the Fifth Amendment against being “compelled in any criminal case to b…
• Union Brokerage Co. v. Jensen, 322 U.S. 202 (U.S. 1944)
  …W. 2d 721. We brought the case here to determine the important question whether enforcement of the Minnesota Foreign Corporation Act in this situation runs counter to federal law pertaining to customhouse-brokers or is barred by the Commerce Clause. 320 U. S. 724. Another claim that state authority must yield to controlling federal authority over interstate and foreign commerce is thus presented. It becomes necessary therefore to ascertain precisely what demand the State has here made, in relation to what t…
• United States v. Gross, 416 F.2d 1205 (8th Cir. 1969)
  …1,400 to make some of the returned checks good. The fact that Mr. Gross eventually reimbursed her for this does not erase the fraud if it originally existed. United States v. Feldman, 136 F. 2d 394, 396 (2 Cir. 1943), cert. granted on another issue, 320 U.S. 724, 64 S.Ct. 55, 88 L.Ed. 427, and aff’d, 322 U.S. 487, 64 S.Ct. 1082, 88 L.Ed. 1408 (1944). In any event, the usual rule is that a scheme to defraud and its activation do not have to be successful in order to qualify as a crime under § 1341 or § [*12…