DE SIMONE

v.

UNITED STATES

Citator

Cited By (13 total)

• Emil Richard Yates v. United States, 316 F.2d 718 (10th Cir. 1963)
  …d 726, 34 A.L.R.2d 1088, cert. denied, 345 U.S. 905, 73 S.Ct. 641, 97 L.Ed. 1341. . Green v. United States, supra, 356 U.S. at pages 183-187, 78 S.Ct. at pages 642-645, 2 L.Ed.2d 672; United States v. De Simone, 2 Cir., 267 F. 2d 741, cert. denied, 361 U.S. 827, 80 S.Ct. 74, 4 L.Ed.2d 70. . MacNeil v. United States, 1 Cir., 236 F. 2d 149, 61 A.L.R.2d 1075, cert. denied, 352 U.S. 912, 77 S.Ct. 150, 1 L.Ed.2d 119. . Bullock v. United States, 6 Cir., 265 F. 2d 683, 690, 691, cert. denied, 360 U.S. 909, 79 S…
• United States v. Carmine Galante and Anthony Mirra, 298 F.2d 72 (2d Cir. 1962)
  …41, 43, 63 S.Ct. 910, 911, 87 L.Ed. 1199, Pollard v. United States, 352 U.S. 354, 358, 77 S.Ct. 481, 1 L.Ed.2d 393. A judgment of guilt of criminal contempt is not a felony conviction. United States v. DeSimone, 2 Cir., 267 F. 2d 741, cert. denied 361 U.S. 827, 80 S.Ct. 74, 4 L.Ed.2d 70. So far as civil rights are concerned, Galante had at least one prior felony conviction in New York State. Any loss.of civil rights.had already been suffered. He does not therefore come within the rule of United States v.…
• Gen. Bancshares Corp. v. Commissioner OF Internal Revenue, 326 F.2d 712 (8th Cir. 1964)
  …ate asset); that the burden of proof is on the taxpayer, Interstate Transit Lines v. Commissioner, 319 U.S. 590, 593, 63 S.Ct. 1279, 87 L.Ed. 1607 (1943); Mississippi River Fuel Corp. v. [*717] Koehler, 266 F. 2d 190, 196 (8 Cir. 1959), cert, denied 361 U.S. 827, 80 S.Ct. 75, 4 L.Ed.2d 70; that the determination whether these expenditures are ordinary or necessary business expenses is a question of fact, Commissioner v. Heininger, 320 U.S. 467, 475, 64 S.Ct. 249, 88 L.Ed. 171 (1943); Long v. Commissioner, 2…