Legal Opinion

United States v. Bartrug

District Court, E.D. Virginia

Decided November 21, 1991No. C.R. 91-00078-01-RPublishedCited by 4 opinions

1Opinion of the Court

MEMORANDUM OPINION

RICHARD L. WILLIAMS, District Judge.

This matter is before the Court on the defendant’s motions to arrest judgment, notice of counsel issue, legal reason why sentence cannot be pronounced: regulation lacking legal force and effect, and declaration of legal cause to show why judgment should not be pronounced against him on verdict of conviction. For the reasons discussed below, the defendant’s motions will be DENIED.

FACTUAL BACKGROUND

On September 17, 1991, the defendant was convicted by a jury on three counts of tax evasion, in violation of Title 26, United States Code,…

2Cases cited14 opinions

  1. Wheat v. United StatesSupreme Court of the United States · 1988
  2. Sansone v. United StatesSupreme Court of the United States · 1965
  3. Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
  4. United States v. Roy W. CollinsCourt of Appeals for the Tenth Circuit · 1990
  5. United States v. Erwin R. WunderCourt of Appeals for the Sixth Circuit · 1990

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3Cited by4 opinions

  1. United States v. Douglas D. Wilson, United States of America v. Douglas D. WilsonCourt of Appeals for the Fourth Circuit · 1997
  2. Aldrich v. CommissionerUnited States Tax Court · 1993
  3. United States v. StierhoffDistrict Court, D. Rhode Island · 2007
  4. United States v. WilsonCourt of Appeals for the Fourth Circuit · 1997

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