Umans v. United States

Umans v. United States, 389 U.S. 80 (1967)

Court: Supreme Court of the United States
Decided: December 18, 1967
Docket: No. 41
Judges: Harlan, Marshall
Citations: 389 U.S. 8088 S. Ct. 25319 L. Ed. 2d 2551967 U.S. LEXIS 2932

Cited by 59 1 descriptions by later courts

Opinion — Per Curiam

Per Curiam.

The writ of certiorari is dismissed as improvidently granted.

Mr. Justice Harlan would 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.

How later courts describe this case

Explanatory parentheticals written by citing courts — 1 in all; the most informative distinct ones are shown.

(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)

United States v. Sun-Diamond Growers of Cal., 941 F. Supp. 1262 (D.D.C. 1996)

Cited by 59 cases

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Relies on it most ⓘ

Government of the Virgin Islands v. Brathwaite, Edgar, in No. 84-3790782 F.2d 399 (3d Cir. 1986)
Government of Virgin Islands v. Brathwaite782 F.2d 399 (3d Cir. 1986)
United States v. Martin Cohen387 F.2d 803 (2d Cir. 1968)
United States v. Richard Beltram and Andres Colon388 F.2d 449 (2d Cir. 1968)
United States v. Charles Estepa and Francis Vasquez471 F.2d 1132 (2d Cir. 1972)
United States v. Anthony M. Scotto and Anthony Anastasio641 F.2d 47 (2d Cir. 1980)

Most recent

United States v. Sun-Diamond Growers of California941 F. Supp. 1262 (D.D.C. 1996)
United States v. Hipkins756 F. Supp. 233 (D. Maryland 1991)
State v. Moats457 N.W.2d 299 (Wis. 1990)
Hennigan v. State746 P.2d 360 (Wyo. 1987)
Government of the Virgin Islands v. Brathwaite, Edgar, in No. 84-3790782 F.2d 399 (3d Cir. 1986)
Government of Virgin Islands v. Brathwaite782 F.2d 399 (3d Cir. 1986)

Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.

Authorities cited 1

Depth	Case	Cited by
	United States v. Umans, 368 F.2d 725 (2d Cir. 1966)	91

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