for Pennsylvania Bar Association
1. Helvering v. Mitchell, No. 324, SUPREME COURT OF THE UNITED STATES, January 14, 1938, Argued , March 7, 1938, Decided
OVERVIEW: Imposition of sanction of taxpayer for fraud was proper even though taxpayer had been acquitted in related criminal proceeding, as the imposition of the additional penalty was civil in nature, and thus double jeopardy was not violated.
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