United States v. Sam Umans

U.S. Court of Appeals, Second Circuit · Decided 1966-10-27

Cited by 106 later decision(s) in our corpus · see the citation network in Lexace

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WATERMAN, Circuit Judge: Certain taxpayers took deductions on income tax returns for items of travel, entertainment, and the like, in excess of sums that could be substantiated. Appellant, a certified public accountant, then entered into arrangements with auditing employees of the Internal Revenue Service by which appellant made sur…

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