Quimbee logo
DMCA.com Protection Status
From our private database of 18,400+ case briefs...

Grunewald v. United States

United States Supreme Court
353 U.S. 391 (1957)


Two companies, Patullo Modes and Gotham Beef Company, were under investigation by the Bureau of Internal Revenue (BIR) for suspected fraudulent tax evasion. The two companies contacted an attorney who, in turn, conducted negotiations on behalf of the companies with Harry Grunewald (defendant), an “influential” Washington, D.C., insider who agreed, for a large fee, to keep the companies from being prosecuted. Grunewald used his connections and influence with a BIR senior official to obtain “no prosecution” rulings in the two companies’ cases. Thereafter, Grunewald and others worked to conceal their illegal activities and involvement from being discovered. Nevertheless, attempts at concealment failed and Grunewald and two others were indicted on a number of charges, including conspiracy to defraud the United States in violation of 18 U.S.C. § 371. Defendants were convicted and they appealed, arguing that the applicable statute of limitations barred their prosecution. The court of appeals affirmed the convictions. The U.S. Supreme Court granted certiorari to review.

Rule of Law


Holding and Reasoning (Harlan, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 497,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 497,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 18,400 briefs, keyed to 985 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial