SHIPP

v.

WILSON, WARDEN

Citator

Cited By

• United States v. Barrett, 505 F.2d 1091 (7th Cir. 1974)
  …surer and a salesman. One could argue Meyers embezzled the cash from Shoup, took complete control of it and used it to boost his own sales record. Cf. Estate of Geiger v. Commissioner of Internal Revenue, 352 F. 2d 221 (8th Cir. 1965), cert. denied, 382 U.S. 1012, 86 S.Ct. 620, 15 L.Ed.2d 527 (1966); Barbara M. Bailey, 52 T.C. 115 (1969); Ernestine K. Alcorn, T.C. Memo 1969-147. The record does not show to what extent Meyers controlled Shoup, nor what effect the cash drain to the fraudulent payees and the p…
• United States v. Critzer, 498 F.2d 1160 (4th Cir. 1974)
  …that pioneering interpretations of the tax law should not be sought or rendered in criminal prosecutions under § 7201, but rather in civil suits. Thus, in Geiger’s Estate v. Commissioner of Internal Revenue, 352 F. 2d 221 (8 Cir. 1965), cert. den., 382 U.S. 1012, 86 S.Ct. 620, 15 L.Ed.2d 527 (1966), a civil case, Judge (now Justice) Blackmun held that money embezzled by the assistant cashier of a bank was taxable income. distinguishing civil non-fraud deficiency cases from criminal cases where “willfulness”…
• Bokum v. Commissioner OF Internal Revenue, 992 F.2d 1136 (11th Cir. 1993)
  …missioner, 926 F. 2d 1083, 1090 (11th Cir.1991); Graff v. Commissioner, 673 F. 2d 784, 785 (5th Cir.1982); Warner v. Commissioner, 526 F. 2d 1, 2 (9th Cir.1975); Estate of Geiger v. Commissioner, 352 F. 2d 221, 224, 230 (8th Cir.1965), cert. denied, 382 U.S. 1012, 86 S.Ct. 620, 15 L.Ed.2d 527 (1966); see also Reynolds v. Commissioner, 861 F. 2d 469, 472 (6th Cir.1988) (recognizing that the Tax Court can hear “judicial estoppel” claims). If the Tax Court lacked authority to entertain a claim of equitable est…