SHOTWELL MANUFACTURING CO. ET AL.

v.

UNITED STATES

Citator

Cited By

• United States v. Shotwell Mfg. Co., 355 U.S. 233 (U.S. 1957)
  …he Government’s petition for certiorari, “limited to the issues raised in the amended motion to remand and supplement thereto and the respondents’ answer to the amended motion to remand.” 8 352 U. S. 997. We denied the cross-petition for certiorari. 352 U. S. 998. For an understanding of the significance of the newly discovered evidence9 proffered by the Government some knowledge is required of the position taken by the defendants in the District Court on the suppression issue. The substance of that positio…
• United States v. Cosby, 601 F.2d 754 (5th Cir. 1979)
  …, it did cite cases where the use of third parties to assist grand juries has been considered and approved. See, e.g., In re April 1956 Term Grand Jury, 7 Cir. 1956, 239 F. 2d 263, 272, cert. denied sub nom. Shotwell Mfg. Co. v. United States, 1957, 352 U.S. 998, 77 S.Ct. 552, 1 L.Ed.2d 544; United States v. United States Dist. Ct., 4 Cir. 1956, 238 F. 2d 713, 723, cert. denied, 1957, 352 U.S. 981, 77 S.Ct. 382, 1 L.Ed.2d 365. Cf. United States v. Echols, 5 Cir. 1976, 542 F. 2d 948, cert. denied, 431 U.S. 9…
• Haldane M. Plunkett v. Commissioner OF Internal Revenue, 465 F.2d 299 (7th Cir. 1972)
  …IRS investigation files amended returns and pays the additional taxes due, but it is not required to follow that policy of leniency. Cf. United States v. Shotwell Mfg. Co., 225 F. 2d 394, 397-398 (7th Cir. 1955), cert. denied on the cross petition, 352 U.S. 998, 77 S.Ct. 552, 1 L.Ed.2d 544, and the decision vacated on other grounds, 355 U.S. 233, 78 S.Ct. 245, 2 L.Ed.2d 234 (1957). Although we find that such admissions create no legal bar, we appreciate the irony that — as Plunkett points out — a taxpayer…