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  • United States v. Andrew A. Augustine, 185 F.2d 407, 3rd Cir. (1951)

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    1) This document is an appeals court case from 1950 regarding Andrew A. Augustine appealing his conviction. 2) The appeals court found that the facts of this case were distinguishable from an earlier Supreme Court case. 3) There was sufficient evidence for the jury to infer that the money received by the appellant was a dividend, and thus the court affirmed the jury's verdict and conviction.

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    Filed: 1951-02-06 Precedential Status: Precedential Citations: 185 F.2d 407 Docket: 10203

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    1) This document is an appeals court case from 1950 regarding Andrew A. Augustine appealing his conviction. 2) The appeals court found that the facts of this case were distinguishable from an earlier Supreme Court case. 3) There was sufficient evidence for the jury to infer that the money received by the appellant was a dividend, and thus the court affirmed the jury's verdict and conviction.

    Copyright:

    Public Domain
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    4 views1 page

    United States v. Andrew A. Augustine, 185 F.2d 407, 3rd Cir. (1951)

    Uploaded by

    Scribd Government Docs
    1) This document is an appeals court case from 1950 regarding Andrew A. Augustine appealing his conviction. 2) The appeals court found that the facts of this case were distinguishable from an earlier Supreme Court case. 3) There was sufficient evidence for the jury to infer that the money received by the appellant was a dividend, and thus the court affirmed the jury's verdict and conviction.

    Copyright:

    Public Domain
    Download as PDF or read online from Scribd
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    of 1

    185 F.

    2d 407

    UNITED STATES of America


    v.
    Andrew A. AUGUSTINE, Appellant.
    No. 10203.

    United States Court of Appeals Third Circuit.


    Argued December 4, 1950.
    Decided December 14, 1950.
    Rehearing Granted February 6, 1951.

    Appeal from the United States District Court for the Eastern District of
    Pennsylvania; James Alger Fee, Judge.
    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.

    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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