United States v. Augustine

Third Circuit Court of Appeals

Argued Dec. 4, 1950. Decided Dec. 14, 1950. Rehearing Granted Feb. 6, 1951.

Third Circuit Court of Appeals · decided 1950-12-14

2 counsel of record

Relies on Commissioner v. Wilcox · Park-In Theatres, Inc. v. Paramount-Richards Theatres Inc. · Jackson v. Humphrey

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1950-12-14

How this case has been cited

Cited by 21 later decisions — most recently January 1988

1 federal appellate · 10 district · 2 state decisions

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

Louis Mitchell Paul, Philadelphia, Pa. (John M. Smith, Jr., Philadelphia, Pa., on the brief), for appellant.

James C. Bowen, Asst. U. S. Atty., Philadelphia, Pa. (Gerald A. Gleeson, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

PER CURIAM.

¶1

We are of the opinion that the facts of the case at bar are clearly distinguishable from those of Commissioner of Internal Revenue v. Wilcox, 327 U.S. 404, 66 S.Ct. 546, 90 L.Ed. 752. There was evidence from which the jury was entitled to infer that the money received by the appellant was a dividend.

¶2

Such evidence was more than sufficient to sustain the verdict of the jury and the judgment of conviction. Consequently it will be affirmed.