U.S. Court of Appeals for the Third Circuit, 1951

United States v. Andrew A. Augustine

U.S. Court of Appeals for the Third Circuit · Decided February 6, 1951 · Biggs, Goodrich, Kalodner, Per Curiam

185 F.2d 407 (Federal Reporter, Second Series)

Counsel

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.

Cases that cite this one

1 later published case cites this decision.

United States v. Augustine (3d Cir. 1951)

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

PER CURIAM.

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.

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

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