Pinkerton liability

The Pinkerton liability rule was pronounced by the Supreme Court of the United States in Pinkerton v. United States, in 1946. Walter and Daniel Pinkerton were brothers who were charged with one count of conspiracy and ten substantive counts under the Internal Revenue Code. A jury found each of them guilty of the conspiracy and several of the substantive counts. The main issue arose from the fact that there was no evidence to show that Daniel Pinkerton participated directly in the commission of the substantive offenses, although there was evidence showing that these substantive offenses were committed by Walter Pinkerton in furtherance of the unlawful agreement or conspiracy existing between the brothers.