Opinion · Supreme Court of the United States
Umans v. United States
19 L. Ed. 2d 255
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1967-12-18
- Topic
- general
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
- Cited by
- 36 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.