Opinion · Supreme Court of the United States
Umans v. United States
389 U.S. 80
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1967-12-18
- Topic
- general
How later courts describe this case
- the court upheld gratuity conviction of CPA because of payments to IRS agents who disallowed a lesser portion of deductions than otherwise would have been disallowed
Citator
UpLaw has not yet analyzed Umans v. United States. The absence of a flag is not a finding that it is good law.
- Authority status
- pending
- Cited by
- 71 opinions
Per Curiam.
The writ of certiorari is dismissed as improvidently granted.
Mr. Justice Harlanwould affirm the judgment of the Court of Appeals substantially for the reasons stated in Judge Waterman’s opinion for that court in United States v. Umans, 368 F. 2d 725.
Mr. Justice Marshall took no part in the consideration or decision of this case.