en.wikipedia.org/wiki/Frank_Costello
2 corrections found
Tax evasion (1952)
Costello’s tax-evasion conviction was in 1954, not 1952. The Supreme Court later described him as having been convicted of the tax offenses in 1954.
Full reasoning
The infobox places "Tax evasion (1952)" under Convictions, which implies 1952 was the year of conviction. But the U.S. Supreme Court stated otherwise.
In Costello v. Immigration and Naturalization Service (1964), the Court wrote that "In 1954 he was convicted of two separate offenses of income tax evasion". That directly contradicts the article’s 1952 conviction date.
So, while 1952 may refer to other legal proceedings involving Costello, it was not the year of his tax-evasion conviction. The conviction year was 1954.
1 source
- Frank COSTELLO, Petitioner, v. IMMIGRATION AND NATURALIZATION SERVICE. | Supreme Court | Legal Information Institute
He became a naturalized citizen in 1925. In 1954 he was convicted of two separate offenses of income tax evasion, and the convictions were ultimately affirmed by this Court.
In 1952, the government began proceedings to strip Costello of his U.S. citizenship, and he was indicted for evasion of $73,417 in income taxes between 1946 and 1949
This sentence mixes two different dates. Denaturalization proceedings began in 1952, but Costello’s tax-evasion indictment came in 1953, not 1952.
Full reasoning
The sentence combines two separate legal events under the date 1952, but the tax indictment was not filed that year.
A Supreme Court opinion in Costello v. United States states that proceedings to revoke Costello’s citizenship were instituted in 1952. But a later Second Circuit opinion states that Costello was indicted in 1953 for income tax evasion covering 1946 through 1949.
So the first half of the sentence is right about the citizenship proceedings, but the sentence is inaccurate as written because it places the tax indictment in 1952 instead of 1953.
2 sources
- Costello v. United States, 365 U.S. 265 (1961) | Legal Information Institute
Petitioner was naturalized in 1925, and proceedings were instituted in 1952 to revoke his citizenship because of fraudulent procurement.
- United States v. Frank Costello, 255 F.2d 876 (2d Cir. 1958)
Appellant was indicted in 1953 for income tax evasion, in violation of Section 145(b) of the 1939 Internal Revenue Code, covering the years 1946 through 1949.