Principale v. Gen. Pub. Utils. Corp., 338 U.S. 831 (1949). · Go Syfert
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Principale v. Gen. Pub. Utils. Corp., 338 U.S. 831 (1949). Cases Citing This Book View Copy Cite
41 citation events (1 in the last 25 years) across 20 distinct courts.
Strongest positive: Canzano v. Commissioner (tax, 1983-06-06)
Treatment trajectory · 1951 → 2026 · click a year to view as-of
1951 1988 2026
Top citers, strongest first. 5 distinct citers. How cited ↗
cited Cited "see" Canzano v. Commissioner
Tax Ct. · 1983 · signal: see · confidence high
See Scheurmann v. United States, 174 F. 2d 397 , 398 (8th Cir. 1949) , cert. denied 338 U.S. 831 (1949) .
cited Cited "see" Lauria v. Commissioner
Tax Ct. · 1967 · signal: see · confidence high
See Schuermann v. United States, 174 F. 2d 397 (C.A. 8, 1949), certiorari denied 338 U.S. 831 (1949) .
cited Cited "see" Smith v. United States
1st Cir. · 1954 · signal: see · confidence high
See Schuermann v. United States, 8 Cir., 1949, 174 F.2d 397 , certiorari denied 1949, 338 U.S. 831 , 70 S.Ct. 69 , 94 L.Ed. 505 ; Gariepy v. United States, 6 Cir., 1951, 189 F.2d 459 . 3.
discussed Cited "see" United States v. Caserta
3rd Cir. · 1952 · signal: see · confidence high
See Sckuermann v. United States, 8 Cir., 1949, 174 F.2d 397 , certiorari denied 1950, 338 U.S. 831 , 70 S.Ct. 69 , 94 L.Ed. 505 , rehearing denied 338 U.S. 881 , 70 S.Ct. 156 , 94 L.Ed. 541 ; cases cited note 3 supra. 5 .
discussed Cited "see, e.g." Estate of O'Brien v. Commissioner
Tax Ct. · 1978 · signal: see also · confidence low
We therefore view these activities as evidence of conduct calculated to conceal the receipt of income by arranging "affairs to avoid making the records usual in transactions of the kind." 5 Spies v. United States, 317 U.S. 492 , 499 (1943) ; see also, Schuermann v. United States, 174 F. 2d 397 (8th Cir. 1949) , cert. denied 338 U.S. 831 (1949) . *352 The significance of the Florida accounts to the issue of fraud becomes even more evident when considered in connection with their concealment from the accountants who prepared the returns.
Retrieving the full opinion text from the archive…
Principale
v.
General Public Utilities Corp.
No. 207.
Supreme Court of the United States.
Oct 10, 1949.
338 U.S. 831
Application, Consideration, Took.
Published

C. A. 2d Cir. Certiorari denied.

Mr. Justice Douglas took no part in the consideration or decision of this application.