UNITED STATES v. UMANS

No. 344, Docket 30168.

368 F.2d 725 (1966)

UNITED STATES of America, Appellee, v. Sam UMANS, Appellant.

United States Court of Appeals Second Circuit.

Decided October 27, 1966.


Attorney(s) appearing for the Case

John S. Allee, Michael W. Mitchell, Bernard W. Nussbaum, Asst. U. S. Attys., Robert M. Morgenthau, U. S. Atty., Southern District of New York, for appellee.

Edward Brodsky, William Esbitt, New York City, for appellant.

Before LUMBARD Chief Judge, WATERMAN and ANDERSON, Circuit Judges.


WATERMAN, Circuit Judge:

Certain taxpayers took deductions on income tax returns for items of travel, entertainment, and the like, in excess of sums that could be substantiated. Appellant, a certified public accountant, then entered into arrangements with auditing employees of the Internal Revenue Service by which appellant made surreptitious cash payments to the employees and, upon audit, the employees disallowed a lesser portion of the deductions than should have...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases