ACHILLI

v.

UNITED STATES

Citator

Cited By

• Achilli v. United States, 353 U.S. 373 (U.S. 1957)
  …ertiorari was granted, petitioner's sentence had been reduced by the District Court to concurrent one-year prison terms and to a fine of $1,000 on each of the two affirmed counts. For further details of the history of the case, see 352 U. S. 916 and 353 U. S. 909. The 1916 Act provided the same punishment as the Act of 1913. The 1917 Act provided, in addition to the maximum penalties set forth in § 3179, a penalty of double the tax evaded.…
• United States v. Ohio Power Co., 353 U.S. 98 (U.S. 1957)
  …hilli case: petitioner, not anticipating this Court’s willingness to reconsider its original denial of certiorari, raised the same question a second time before the District Court, obtained a new decision, and petitioned successfully for certiorari. 353 U. S. 909. The net effect of the Court’s untimely order, therefore, was to bring here more quickly a question that would arrive eventually in any case. Three other cases during this period, though not arising on petition for rehearing, may be considered to ha…
• J. Gordon Turnbull, Inc. v. Commissioner OF Internal Revenue, 373 F.2d 87 (5th Cir. 1967)
  …t of taxes incurred but not [*91] paid in 1953. Taxpayer’s books are kept on a cash rather than accrual basis. The case is squarely within the ruling of the Second Circuit in Harry M. Stevens, Inc. v. Johnson, 2 Cir., 1956, 238 F. 2d 436, cert den., 353 U.S. 909, 77 S.Ct. 664, 1 L.Ed.2d 663 (1957), where the identical question was presented and taxpayer’s contention rejected.4 The Tax Court holding is, therefore, correct. Affirmed. Affirmed. o ^ a a . Shareholders, Mr. and Mrs. Turnbull, were in a tax br…