United States v. Sigelbaum

Ninth Circuit Court of Appeals

January 14, 1971.

Rehearing Denied February 18, 1971.

Ninth Circuit Court of Appeals · decided 1971-01-14

Cited by 7 later decisions — most recently July 1976

6 federal appellate ·

2 counsel of record

Relies on Chapman v. State of California · Lawn v. United States · Sinclair v. United States

Good law ✅— No negative treatment on recordhow we know

Opinion by Per Curiam · Decided 1971-01-14

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Appeal from the United States District Court for the Southern District of Florida; William O. Mehrtens, Judge.

E. David Rosen, Miami, Fla., for appellant.

Lavinia Redd, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., Robert W. Rust, U. S. Atty., of counsel, for appellees.

Before JOHN R. BROWN, Chief Judge, and TUTTLE and GODBOLD, Circuit Judges.

PER CURIAM:

¶1

The judgment of the trial court is affirmed. Venn v. United States, 400 F.2d 207, 5 Cir., 1968; United States v. Roundtree, 420 F.2d 845, 5 Cir., 1969.

¶2

The stay order entered by the trial court staying the effect of its judgment of April 16, 1970, is hereby vacated.

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Court

Ninth Circuit Court of Appeals

Panel

Parties

appellee:UNITED STATES of America, and William P. Bushmiaer, Special Agent of the Internal Revenue Service, Petitioners-
appellant:B. B. SIGELBAUM, Respondent-

Counsel

E. David Rosen, Miami, Fla., for appellant.

Lavinia Redd, Asst. U. S. Atty., Miami, Fla., Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Joseph M. Howard, John M. Brant, Meyer Rothwacks, Attys., Tax Division, Department of Justice, Washington, D. C., Robert W. Rust, U. S. Atty., of counsel, for appellees.