GORDON, OFFICER IN CHARGE, IMMIGRATION AND NATURALIZATION SERVICE,

v.

HEIKKINEN

Citator

Cited By

• Remmer v. United States, 205 F.2d 277 (9th Cir. 1953)
  …of Internal Revenue v. Culbertson, 1949, 337 U.S. 733, 742, 69 S.Ct. 1210, 1214, 93 L.Ed. 1659. This question is one of fact. Toor v. Westover, 9 Cir., 1952, 200 F. 2d 713; Harkness v. Commissioner, 9 Cir., 1951, 193 F. 2d 655, certio-rari denied, 343 U.S. 945, 72 S.Ct. 1040, 96 L.Ed. 1349. There is substantial evidence to support the Government’s contention that the alleged partnerships should not be recognized for tax purposes. The record discloses, among other things, that the enterprises were financ…
• McMANAMAN v. United States, 327 F.2d 21 (10th Cir. 1964)
  …ts and conduct of the parties are sufficient to establish that they entered into an agreement to commit the crime charged, which is followed by an overt act to carry out the agreement. Blackford v. United States, 10 Cir., 195 F. 2d 896, cert. denied 343 U.S. 945, 72 S.Ct. 1041, 96 L.Ed. 1350. It is not essential that each conspirator participate in all the activities of the conspirators in furtherance of the conspiracy or have knowledge of such activities. It is sufficient if the conspiracy is established…
• Burns v. United States, 286 F.2d 152 (10th Cir. 1961)
  …er the payment of the loan he received $20,000 and retained certificates of the face value of $1,500. . Dunn v. United States, 284 U.S. 390, 393, 52 S.Ct. 189, 76 L.Ed. 356; Blackford v. United States, 10 Cir., 195 F. 2d 896, 899, certiorari denied 343 U.S. 945, 72 S.Ct. 1041, 96 L.Ed. 1350; Thomas v. Hudspeth, 10 Cir., 127 F. 2d 976, 978. Cf. United States v. Dotterweich, 320 U.S. 277, 279, 64 S.Ct. 134, 88 L.Ed. 48, rehearing denied 320 U.S. 815, 64 S.Ct. 367, 88 L.Ed. 492. . Cf. Palmer v. United States…