MORISSETTE

v.

UNITED STATES

Citator

Cited By

• Morissette v. United States, 342 U.S. 246 (U.S. 1952)
  …ght have refused to brand Morissette as.a thief. Had they done so, that too would have been the end of the matter. Reversed. Mr. Justice Douglas concurs in the result. Mr. Justice Minton took no part in the considération or decision of this case. 341 U. S. 925. . 18 U. S. C. § 641, so far as pertinent, reads: “Whoever embezzles, steals, purloins, or knowingly converts to his use or the use of another, or without authority, sells, conveys or disposes of any record, voucher, money, or thing of value of th…
• Commissioner of Internal Revenue v. Groetzinger, 480 U.S. 23 (U.S. 1987)
  …kes an opposing gambler to make a bet.” Boyle, What is a Trade or Business?, 39 Tax Lawyer 737, 763 (1986). Levin v. United States, 220 Ct. Cl. 197, 205, 597 F. 2d 760, 765 (1979); Commissioner v. Nubar, 185 F. 2d 584, 588 (CA4 1950), cert. denied, 341 U. S. 925 (1951); Fuld v. Commissioner, 139 F. 2d 465, 468-469 (CA2 1943). See also Moller v. United States, 721 F. 2d 810 (CA Fed. 1983), cert. denied, 467 U. S. 1251 (1984); Purvis v. Commissioner, 530 F. 2d 1332, 1334 (CA9 1976). Each of the three eases i…
• United States v. Balanovski, 236 F.2d 298 (2d Cir. 1956)
  …t business decisions. He maintained a bank account here for partnership funds. He operated from a New York office through which a major portion of CADIC’s business was transacted. See C. I. R. v. Nubar, 4 Cir., 185 F. 2d 584, 588, certiorari denied 341 U.S. 925, 71 S.Ct. 796, 95 L. Ed. 1357; Fernand C. A. Adda, 10 T.C. [*304] 273, 277, 278, affirmed per curiam Adda v. C. I. R., 4 Cir., 171 F. 2d 457, certiorari denied 336 U.S. 952, 69 S.Ct. 883, 93 L.Ed. 1107; Pinchot v. C. I. R., 2 Cir., 113 F. 2d 718,…