Case Name: UNITED STATES of America v. Andrew A. AUGUSTINE, Appellant
Court: United States Court of Appeals for the Third Circuit
Jurisdiction: United States
Decision Date: 1950-12-14
Citations: 185 F.2d 407
Docket Number: No. 10203
Parties: UNITED STATES of America v. Andrew A. AUGUSTINE, Appellant.
Judges: Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.
Reporter: Federal Reporter 2d Series
Volume: 185
Pages: 407–407

Head Matter:
UNITED STATES of America v. Andrew A. AUGUSTINE, Appellant.
No. 10203.
United States Court of Appeals Third Cirenit.
Argued Dec. 4, 1950.
Decided Dec. 14, 1950.
Rehearing Granted Feb. 6, 1951.
Louis Mitchell Paul, Philadelphia, Pa. (John M. Smith, Jr., Philadelphia, Pa., on the brief), for appellant.
James C. Bowen, Asst. U. S. Atty., Philadelphia, Pa. (Gerald A. Gleeson, U. S. Atty., Philadelphia, Pa., on the brief), for appellee.
Before BIGGS, Chief Judge, and GOODRICH and KALODNER, Circuit Judges.

Opinion:
PER CURIAM.
We are of the opinion that the facts of the case at bar are clearly distinguishable from those of Commissioner of Internal Revenue v. Wilcox, 327 U.S. 404, 66 S.Ct. 546, 90 L.Ed. 752. There was evidence from which the jury was entitled to infer that the money received by the appellant was a dividend.
Such evidence was more than sufficient to sustain the verdict of the jury and the judgment of conviction. Consequently it will be affirmed.