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United States v. Augustine

UNITED STATES COURT OF APPEALS THIRD CIRCUIT.


decided: December 14, 1950.

UNITED STATES OF AMERICA
v.
ANDREW A. AUGUSTINE, APPELLANT.

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.

19501214

© 1998 VersusLaw Inc.



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