DENNIS HAMILTON, PLAINTIFF-APPELLANT,
v.
UNITED STATES OF AMERICA, EDWARD J. FITZGERALD, JR., DISTRICT DIRECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MANHATTAN, AND RANDOLPH W. THROWER, COMMISSIONER OF INTERNAL REVENUE OF THE UNITED STATES OF AMERICA, DEFENDANTS-APPELLEES
DENNIS HAMILTON, PLAINTIFF-APPELLANT,
UNITED STATES OF AMERICA, EDWARD J. FITZGERALD, JR., DISTRICT DIRECTOR OF INTERNAL REVENUE FOR THE DISTRICT OF MANHATTAN, AND RANDOLPH W. THROWER, COMMISSIONER OF INTERNAL REVENUE OF THE UNITED STATES OF AMERICA, DEFENDANTS-APPELLEES
429 F.2d 427
United States Court of Appeals for the Second Circuit (1970)
Positive Treatment
Cited by 19 cases
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).
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By (18 total)
-
Brown v. Glines, 444 U.S. 348 (U.S. 1980)
-
Flower v. United States, 407 U.S. 197 (U.S. 1972)
-
Carson v. United States, 560 F.2d 693 (5th Cir. 1977)
Previewing 3 of 18 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Emilio Pizzarello v. United States, 408 F.2d 579 (2d Cir. 1969)
- Cleveland v. Illinois, 396 U.S. 986 (U.S. 1969)
- Manchester Band of Pomo Indians, Inc. v. Zirpoli, 396 U.S. 986 (U.S. 1969)