WILLIAMS, ADMINISTRATRIX, ET AL.

v.

UNITED STATES

Citator

Cited By

• United States v. Pisani, 773 F.2d 397 (2d Cir. 1985)
  …. 2199, 26 L.Ed.2d 561 (1970) (criminal); United States v. Jett, 352 F. 2d 179, 182 (6th Cir.1965), cert. denied, 383 U.S. 935, 86 S.Ct. 1063, 15 L.Ed.2d 852 (1966) (criminal); O’Dwyer v. Commissioner, 266 F. 2d 575, 585-86 (4th Cir.), cert. denied, 361 U.S. 862, 80 S.Ct. 119, 4 L.Ed.2d 102 (1959) (civil). In reaching their conclusions in Miriani, Jett, and O’Dwyer, these courts all relied on a 1954 revenue ruling in which the IRS had declared that any political gift “used by a candidate or other individua…
• United States v. Scott, 660 F.2d 1145 (7th Cir. 1981)
  …which Scott should have reported on his Form 1040. E.g., United States v. Miriani, 422 F. 2d 150, 152 (6th Cir.), cert. denied, 399 U.S. 910, 90 S.Ct. 2199, 26 L.Ed.2d 561 (1970); O’Dwyer v. Commissioner, 266 F. 2d 575, 586 (4th Cir.), cert. denied, 361 U.S. 862, 80 S.Ct. 119, 4 L.Ed.2d 102 (1959); Paschen v. United States, 70 F. 2d 491, 500 (7th Cir. 1934). Scott, on the other hand, introduced evidence from which the jury could have inferred that the source of the cash expenditures relied on by the governm…
• United States v. Miriani, 422 F.2d 150 (6th Cir. 1970)
  …aign and diverted to personal use are taxable. United States v. Jett, 352 F. 2d 179 (6th Cir. 1965), cert. denied, 383 U.S. 935, 86 S. Ct. 1063, 15 L.Ed.2d 852; O’Dwyer v. Commissioner of Internal Revenue, 266 F. 2d 575 (4th Cir.1959), cert. denied, 361 U.S. 862, 80 S.Ct. 119, 4 L.Ed.2d 102; Paschen v. United States, 70 F. 2d 491 (7th Cir.1934). Moreover, this issue was not preserved for appellate review and it is only in exceptional cases where injustice might otherwise result that an issue not raised at t…