...1978) ; United States v. Dorman, 496 F.2d 438, 440 (4th Cir.), cert, denied, 419 US 945 (1974). 195. One Lot Emerald Cut Stones and One Ring v. United States, 409 US 232. 235 (1972); Helvering v. Mitchell, 303 US 391, 397 (1938); Tomlinson v. Lefkowitz, 334 F.2d 262, 264 (5th Cir....

...even though all parties concerned recognized it had occurred. Furthermore, proposed section 103 (e) is contrary to the settled rule of law that even a...Stone v. United States, 167 US 178, 188 (1897). The burden of proof in a criminal proceeding is far higher than that in an administrative action. As a...

...however, may merely involve a finding that an act was not done with the requisite criminal intent. One Lot Emerald Cut Stones and One Ring v. United States, 409 US 232, 234-235 (1972). Furthermore, the acquittal on criminal charges may have only represented "an adjudication...

...even though all parties concerned recognized it had occurred. Furthermore, proposed section 103(e) is contrary to the settled rule of law that even a...Stones and One Ring v. United States. 409 US. 232, 23.r, il!)72>; Stone v. United States, 167 US 178, 188 (1897). The burden of proof in a criminal proceeding...

...even though all parties concerned recognized it had occurred. Furthermore, proposed section 103(e) is contrary to the settled rule of law that even a...acts. See, eg, One Lot Emerald Cut Stones and One King v. United States, 409 US 232, 235 (1972); Stone v. United States, 167 US 178, 188 (1897). The...

...timber from public land despite defendant's acquittal in criminal trial based on same allegation); One Lot Emerald Cut Stones and One Ring v. United States, 409 US 232, 235 (1972) (Customs Service can institute forfeiture proceedings against person acquitted of smuggling); Harary...

...criminal charges. See S. Rep. No. 476, 97th Cong., 2d Sess. 20-21 (1982). But proposed section 1 03(e) is contrary to the settled rule of law that even a...Stone v. United States, 167 US 178, 188 (1897). The burden of proof in a criminal proceeding is far higher than that in an administrative action. As a...

...first of all a question of statutory construction. See United States v. Ward, 448 US 242, 248 (1980); One Lot Emerald Cut Stones and One Ring v. United States, 409 US 232, 236-237 (1972). Here, Illinois has expressly provided that proceedings under the Act "shall be civil...

...(1963), (guilty plea lacks preclusive effect because guilt is not actually litigated). 9 One Lot of Emerald Cut Stones and One Ring v. United States, 409 US 232, 93 S.Ct. 489, 34 L.Ed.2d 438 (1972). 10 Seventh Circuit: United States v. Konovsky, 202 F.2d 721 (7th...