OKEMAH NATIONAL BANK
v.
WISEMAN, DISTRICT DIRECTOR OF INTERNAL REVENUE

U.S. | 1958-10-13
No. 123
358 U.S. 821 Supreme Court of the United States (1958) Caution
Cited by 44 cases

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Cited By (43 total)

  • Carbo v. United States, 314 F.2d 718 (9th Cir. 1963)
    …easonably calculated to produce that fear. But the reputation of Mr. Sica per se is not before you, except in this limited way.” . No instructions upon this subject were offered. . United States v. Tellier, 2 Cir., 1958, 255 F. 2d 441, cert. den., 358 U.S. 821, 79 S.Ct. 33, 3 L.Ed.2d 62 (1958). See 7 Wigmore on Evidence, § 2135, McCormick on Evidence, § 194, Model Code of Evidence, Rule 601(a) (1942). That the procedure for handling the issue differs from that which we found proper with respect to declara…
  • …2d 1375 (2d Cir. 1972). . See United States v. Simpson, 154 U.S.App.D.C. 350, 352, 475 F. 2d 934, 936 (D.C. Cir.), cert. denied, 414 U.S. 873, 94 S.Ct. 140, 38 L.Ed.2d 91 (1973); United States v. Tellier, 255 F. 2d 441, 447 (2d Cir.), cert. denied, 358 U.S. 821, 79 S.Ct. 33, 3 L.Ed.2d 62 (1958); Cafritz v. Koslow, 83 U.S.App.D.C. 212, 167 F. 2d 749, 751 (1948). The fact that the communication at issue in this case may have been circulated among more than one employee of the Air Force does not necessarily d…
  • Colton v. United States, 306 F.2d 633 (2d Cir. 1962)
    …for example, for inclusion In the tax return. Such information is, •of course, not privileged. 8 Wigmore, Evidence § 2311 (McNaughton rev. 1961); McCormick, Evidence § 95 (1954); e. g., United States v. Tellier, 255 F. 2d 441 (2 Cir.), cert. denied, 358 U.S. 821, 79 S.Ct. 33, 3 L.Ed.2d 62 (1958). It was also proper for agent Kurtzuk, in Questions 16 and 18, to inquire into the nature of the “legal services” rendered by Colton. Attorneys frequently give to their clients business or other advice which, at le…

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