green
Positive treatment
Quoted verbatim 1×
5.6 score
“if a company officer knows that the financial statements are false or misleading and yet proceeds to file them, the willingness of an accountant to give an unqualified opinion with respect to them does not negate the existence of the requisite intent or establish good faith relia…”
Treatment trajectory · 1980 → 2026 · click a year to view as-of
1980
2003
2026
Top citers, strongest first. 14 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
Silverman v. Motorola, Inc.
if a company officer knows that the financial statements are false or misleading and yet proceeds to file them, the willingness of an accountant to give an unqualified opinion with respect to them does not negate the existence of the requisite intent or establish good faith relia…
discussed
Cited "see"
Securities & Exchange Commission v. Softpoint, Inc.
SEC v. Bonastia, 614 F.2d 908 , 914 (3d Cir. 1980) (rejecting a defense of good faith reliance where the defendant was a high-ranking corporate officer who acted with scienter); accord SEC v. Goldfield Deep Mines Co. of Nev., 758 F.2d 459 , 467 (9th Cir.1985) (“If a company officer knows that the financial statements are false or misleading and yet proceeds to file them, the willingness of an accountant to give an unqualified opinion with respect to them does not negate the existence of the requisite intent or establish good faith reliance.”) (quoting United States v. Erickson, 601 F.2d 29…
discussed
Cited "see"
Matter of Roberts
See, In re Crumpacker (1978), 269 Ind. 630 , 383 N.E.2d 36 , cert. denied 444 U.S. 979 , 100 S.Ct. 481 , 62 L.Ed.2d 406 ; In re Wireman (1977), Ind., 367 N.E.2d 1368 , cert. denied 436 U.S. 904 , 98 S.Ct. 2234 , 56 L.Ed.2d 402 ; In re Murray (1977), 266 Ind. 221 , 362 N.E.2d 128 , appeal dismissed, 434 U.S. 1029 , 98 S.Ct. 758 , 54 L.Ed.2d 777 .
discussed
Cited "see"
Litton Industries, Inc. And Litton Systems, Inc. v. Federal Trade Commission
(2×)
See Jay Norris, Inc. v. FTC, 598 F.2d 1244, 1250 (2d Cir.), cert. denied, 444 U.S. 980 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979).
cited
Cited "see"
First National Bank v. Estate of Russell
See United States v. Erickson, 601 F.2d 296 , 300 n.4 (7th Cir.), cert. denied, 444 U.S. 979 , 100 S.Ct. 480 , 62 L.Ed.2d 406 (1979).
discussed
Cited "see"
First National Bank Of Las Vegas, New Mexico v. Estate Of Milton B. Russell
See United States v. Erickson, 601 F.2d 296 , 300 n.4 (7th Cir.), cert. denied, 444 U.S. 979 , 100 S.Ct. 480 , 62 L.Ed.2d 406 (1979) Although a recent Fifth Circuit case, Westchester County Sav. & Loan Ass'n v. Legel, Braswell Gov't Sec.
cited
Cited "see"
Director, Office of Workers' Compensation Programs, United States Department of Labor v. Joaquin Gurule
See Smith v. Califano, 597 F.2d 152 (9th Cir. 1979), cert. denied, 444 U.S. 980 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979).
cited
Cited "see"
United States v. David N. Moore
See United States v. Stout, 601 F.2d 325, 329 (7th Cir.), cert. denied, 444 U.S. 979 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979), and cases cited therein.
discussed
Cited "see"
Official Airline Guides, Inc. v. Federal Trade Commission
Fedders Corp. v. FTC, 529 F.2d 1398, 1403 (2d Cir.), cert. denied, 429 U.S. 818 , 97 S.Ct. 63 , 50 L.Ed.2d 79 (1976); see Jay Norris, Inc. v. FTC, 598 F.2d 1244, 1251 (2d Cir.), cert. denied, 444 U.S. 980 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979).
cited
Cited "see"
Securities & Exchange Commission v. Miller
Stigum, supra, at 328 (emphasis in original); see United States v. Erickson, 601 F.2d 296 , 300 n.4 (7th Cir. 1979), cert. denied, 444 U.S. 979 , 100 S.Ct. 480 , 62 L.Ed.2d 406 (1980).
cited
Cited "see, e.g."
Slycord v. Chater
Id. at 109, 97 S.Ct. at 986 ; see also Harapat v. Califano, 598 F.2d 474 , 477 n. 3 (8th Cir.), cert. denied, 444 U.S. 980 , 100 S.Ct. 482 , 62 L.Ed.2d 406 (1979).
discussed
Cited "see, e.g."
Hydroculture, Inc. v. Coopers & Lybrand
See, e.g., United States v. Erickson, 601 F.2d 296, 305 (7th Cir.), cert. denied, 444 U.S. 979 , 100 S.Ct. 480 , 62 L.Ed.2d 406 (1979) (the fact that financial statements are audited by an independent public accounting firm does not relieve bank officers from liability to third parties for wilfully filing materially false and misleading financial statements); In re Interstate Hosiery Mills, Inc., 4 S.E.C. 706, 721 (1939) (management does not discharge its obligation to report accurate financial information to the SEC and investors by employing an independent public accounting firm to audit the…
discussed
Cited "see, e.g."
Potter v. Bowen
Elizabeth Community Hospital v. Heckler, 745 F.2d 587, 592 (9th Cir.1984); see also Smith v. Califano, 597 F.2d 152, 156 (9th Cir.), cert. denied, 444 U.S. 980 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979).
discussed
Cited "see, e.g."
United States v. Steven T. Heise
See, e.g., United States v. Moore, 627 F.2d 830, 832 , 101 S.Ct. 1360 , 67 L.Ed.2d 342 (7th Cir.1980) (in a § 7203 prosecution it is acceptable to use earlier returns to show willfulness), cer t. denied, 450 U.S. 916 (1981), citing United States v. Stout, 601 F.2d 325, 329 (7th Cir.), cert. denied, 444 U.S. 979 , 100 S.Ct. 481 , 62 L.Ed.2d 406 (1979); United States v. Thiel, 619 F.2d 778, 781 (8th Cir.) (there is no abuse of discretion in admitting taxpayer’s income tax filings either for the years preceding or following the years upon which the conviction is based), cert. denied, 449 U.S. …
Retrieving the full opinion text from the archive…
Harapat
v.
Harris, Secretary of Health, Education, and Welfare
v.
Harris, Secretary of Health, Education, and Welfare
No. 79-436.
Supreme Court of the United States.
Dec 3, 1979.
Cited by 5 opinions | Published
Citer courts: N.D. Illinois (1)
C. A. 8th Cir. Certiorari denied.