Est. of Cochran v. Comm'r, 345 U.S. 974 (1953). · Go Syfert
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Est. of Cochran v. Comm'r, 345 U.S. 974 (1953). Cases Citing This Book View Copy Cite
11 citation events (1 in the last 25 years) across 9 distinct courts.
Strongest positive: John A. Betts v. United States (ca7, 1993-11-29)
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" John A. Betts v. United States
7th Cir. · 1993 · signal: see · confidence high
See Sinclair v. United States, 109 F.Supp. 529, 531 , 124 Ct.Cl. 182 , cert. denied, 345 U.S. 974 , 73 S.Ct. 1123 , 97 L.Ed. 1390 (1953); Weiss v. United States, 95 F.Supp. 176, 179 (S.D.N.Y.1951). 7 Betts’ conduct, quite simply, did not constitute a crime; he is, as the district court put it, “factually innocent.” 770 F.Supp. at 459 .
discussed Cited "see, e.g." Rivers v. State
nyclaimsct · 1991 · signal: see also · confidence low
The claimant cannot be one whose innocence is based on technical or procedural grounds, such as lack of sufficient evidence, or a faulty indictment — such cases as where the indictment may fail on the original count but claimant may yet be guilty of another or minor offense.’ ” (Osborn v United States, 322 F2d 835, 840, quoting HR Rep No. 2299, 75th Cong 3d Sess 2; see also, Sinclair v United States, 109 F Supp 529 , cert denied 345 US 974 ; United States v Keegan, 71 F Supp 623 ; Hadley v United States, 66 F Supp 140 , cert denied 329 US 815 .) Here, based on the first conviction and re…
Retrieving the full opinion text from the archive…
Estate of Cochran
v.
Commissioner of Internal Revenue
No. 734.
Supreme Court of the United States.
Jun 8, 1953.
345 U.S. 974
Eli Freed for petitioners. Acting Solicitor General Stern, Assistant Attorney General Holland, Ellis N. Slack and Fred E. Youngman for respondent.
Published

C. A. 9th Cir. Certiorari denied.