NASH MIAMI MOTORS, INC., v. C. I. R.

No. 22393.

358 F.2d 636 (1966)

NASH MIAMI MOTORS, INC., and Sydney Ginsberg, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied May 9, 1966.


Attorney(s) appearing for the Case

Daniel L. Ginsberg, Miami, Fla., for petitioners.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Mitchell Rogovin, Chief Counsel, Glen E. Hardy, Atty., I. R. S., Washington, D. C., John B. Jones, Jr., Act. Asst. Atty. Gen., Meyer Rothwacks, George F. Lynch, Burton Berkley, Attys., Dept. of Justice, Washington, D. C., for appellee.

Before PHILLIPS, RIVES and COLEMAN, Circuit Judges.


RIVES, Circuit Judge:

This is a petition to review the third in a trilogy of cases involving the same transactions wherein the United States charged that Charles and Sydney Ginsberg with their controlled enterprise fraudulently underreported taxable income. In Ginsberg v. United States, 257 F.2d 950 (5th Cir. 1958) this Court reversed a criminal conviction of Sydney Ginsberg. Prior to retrial...

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