1. Home
  2. Browse Decisions
  3. F.2d
  4. 698 F.2d
  5. 698 F.2d 88 (1983)
 

UNITED STATES v. INGREDIENT TECHNOLOGY CORP.

Nos. 124, 144, Dockets 82-1128, 82-1144.

698 F.2d 88 (1983)

UNITED STATES of America, Appellee, v. INGREDIENT TECHNOLOGY CORPORATION, formerly known as SuCrest Corporation, and Robert M. Rapaport, Appellants.

United States Court of Appeals, Second Circuit.

Decided January 5, 1983.

Attorney(s) appearing for the Case

Jules Ritholz, Kostelanetz & Ritholz, New York City (Elliot Silverman, David Axelrod, Kostelanetz & Ritholz, New York City, of counsel), for appellant Ingredient Technology Corp.

Frederick T. Davis, Patterson, Belknap, Webb & Tyler, New York City (Leslie C. Levin, Patterson, Belknap, Webb & Tyler, New York City, of counsel), for appellant Rapaport.

Minna Schrag, Asst. U.S. Atty., S.D.N.Y., New York City (Charles M. Carberry, Warren Neil Eggleston, Walter P. Loughlin, Asst. U.S. Attys., William M. Tendy, Acting U.S. Atty., S.D.N.Y., New York City, of counsel), for appellee.

Before OAKES and WINTER, Circuit Judges, and METZNER, District Judge.

OAKES, Circuit Judge:

This appeal is by a corporation and its former president from judgments of conviction for tax fraud by means of year-end LIFO ("last-in-first-out") inventory overstatement. The principal arguments of both defendants before the jury in a trial in the United States District Court for the Southern District of New York, Robert L. Carter, Judge, were that the inventory was not overstated because the corporation in fact had legal title on the year...

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