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Geiger v. Commissioner of Internal Revenue

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Opinion
30 L. Ed. 2d 90 · Supreme Court of the United States · Oct 12, 1971
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Geiger v. Commissioner of Internal Revenue
S.D. New York · Nov 12, 1993
E.D. New York · Oct 26, 1993
Second Circuit · Oct 8, 1993
Parentheticals
refusing to impute Florida prosecutor’s knowledge of the indictment of an important government witness that was unsealed a week before trial in New York
refusing to impute knowledge of Florida prosecutor to Assistant United States Attorney in New York, and rejecting as “completely untenable [the] position that knowledge of any part of the government is equivalent to knowledge on the part of this prosecutor”
settlement contracts “will be upheld whenever possible because they are a means of amicably resolving doubts and uncertainties and preventing lawsuits.”
U.S. Attorney in Southern District of New York not charged with knowledge of sealed indictment in Southern District of Florida against principal government witness
uncontradicted evidence from taxpayer does not necessarily operate to overcome the presumption of correctness
George Gordon Liddy, and Frances Purcell Liddy v. Commissioner of Internal Revenue