United States v. Andrew A. Augustine
This text of 185 F.2d 407 (United States v. Andrew A. Augustine) is published on Counsel Stack Legal Research, covering Court of Appeals for the Third Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
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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185 F.2d 407, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-andrew-a-augustine-ca3-1951.