U.S. Court of Appeals for the Second Circuit, 1970

Hamilton v. United States

U.S. Court of Appeals for the Second Circuit · Decided August 28, 1970 · Jame, Lumbard, Son, Waterman

429 F.2d 427 (Federal Reporter, Second Series)

Counsel

Godfrey H. Murrain, New York City (Stephen L. Fine, Lubell, Lubell, Fine & Schaap, New York City, on the brief), for plaintiff-appellant., Brian J. Gallagher, Asst. U. S. Atty. (Whitney North Seymour, Jr., U. S. Atty. for Southern District of New York, and T. Gorman Reilly, Asst. U. S. Atty., on the brief), for defendants-appellees., Appeal from orders denying motion for preliminary injunction and dismissing the complaint.

Cases that cite this one

8 later published cases cite this decision.

Application of JW Schonfeld, Ltd. (District Court, E.D. Virginia 1978)
Archie Dale Carson v. United States (5th Cir. 1977)
Harry Schildcrout v. Robert M. McKeever District Director, Internal Revenue Service (9th Cir. 1978)
Bremson v. United States (District Court, W.D. Missouri 1978)
Andrew Gerardo v. Commissioner of Internal Revenue (3d Cir. 1977)
Frank A. Delorenzo v. United States (2d Cir. 1977)
Drake v. United States (District Court, E.D. Missouri 1973)
Fred L. Collins v. James E. Daly, District Director of Internal Revenue (7th Cir. 1971)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM:

Hamilton was convicted of gambling charges after arrests on July 22, 1957; September 16, 1959; November 10, 1959; November 6, 1961; and finally on May 21, 1965. He sought to enjoin the collection of a deficiency assessment based on an estimate of his income from July 1, 1961 through May 21, 1965, on the basis of three days receipts during May 1965, evidence of which had been seized during the execution of search warrants for three separate places of business operated by Hamilton in Manhattan and the Bronx. We affirm for the reasons stated in Judge Mansfield’s opinion, 309 F.Supp. 468 (S.D.N.Y. 1969) which, among other things, pointed out that the facts differ in important respects from those which we consider dis-positive in Pizzarello v. United States, 408 F.2d 579 (1969), cert. den. 396 U.S. 986, 90 S.Ct. 481, 24 L.Ed.2d 450 (1970).

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