PATRICK ET UX.

v.

COMMISSIONER OF INTERNAL REVENUE

Citator

Cited By (41 total)

• Elliott v. Leander H. Perez, Jr., 751 F.2d 1472 (5th Cir. 1985)
  …survive motion to dismiss if they contain conclusory allegations but do not support their claims with references to material facts), cited with approval in Sparks v. Duval County Ranch Co., 604 F. 2d 976, 978 (5th Cir. 1979) (en banc), cert. denied, 445 U.S. 943, 100 S.Ct. 1339, 63 [*1480] L.Ed.2d 777 and 449 U.S. 1021, 101 S.Ct. 588, 66 L.Ed.2d 483, aff’d on other grounds sub nom; Dennis v. Sparks, 449 U.S. 24, 101 S.Ct. 183, 66 L.Ed.2d 185 (1980). For similar holdings in other circuits, see, e.g., Hurney…
• United States v. Gironda, 758 F.2d 1201 (7th Cir. 1985)
  …alleged speaker.” Fed.R.Evid. 901(b)(5). To satisfy the requirements of rule 901, the proponent may establish the identification by direct or circumstantial evidence. See United States v. Sawyer, 607 F. 2d 1190, 1192-93 (7th Cir.1979), cert. denied, 445 U.S. 943, 100 S.Ct. 1338, 63 L.Ed.2d 776 (1980); United States v. Zweig, 467 F. 2d 1217, 1220 (7th Cir.1972), cert. denied, 409 U.S. 1111, 93 S.Ct. 921, 34 L.Ed.2d 692 (1973). In this case, the Government authenticated Gironda’s statement by offering direct…
• United States v. Butera, 677 F.2d 1376 (11th Cir. 1982)
  …453 (1971); On Lee v. United States, 343 U.S. 747, 72 S.Ct. 967, 96 L.Ed. 1270 (1952); United States v. Shedan, 651 F. 2d 336 (5th Cir. 1981) (citing 18 U.S.C. § 2511(2)(c)3); United States v. Gorel, 622 F. 2d 100, 106 (5th Cir. 1979), cert. denied, 445 U.S. 943, 100 S.Ct. 1340, 63 L.Ed.2d 777 (1980); United States v. Nelligan, 573 F. 2d 251, 254 (5th Cir. 1978). Nevertheless, Butera argues that the recordings should have been suppressed because Agent Morris and others involved in the investigation were sta…