Legal Opinion
United States v. Albert W. Kouba, A/K/A Rusty Kouba
Court of Appeals for the Eighth Circuit
Decided June 29, 1987No. 19-2386PublishedCited by 49 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
Albert (Rusty) Kouba appeals his conviction for aiding others in the preparation of false income tax returns, 26 U.S.C. § 7206(2), 1 and for failing to file his own income tax returns, 26 U.S.C. § 7203. 2 We affirm.
Following a two-year grand jury investigation that involved the participation of three grand jury panels, Kouba was indicted on nine counts of aiding others in the preparation of false income tax returns, two counts of failing to file his own income tax returns, and one count of suborning perjury. 3
Kouba admitted at trial that he had assisted in filing the…
2Cases cited15 opinions
- United States v. MechanikSupreme Court of the United States · 1986
- United States v. PomponioSupreme Court of the United States · 1976
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- United States v. Karl L. Dahlstrom, R. Bruce Ripley, Hiram E. Conley, David J. Morris, and Gaze DurstCourt of Appeals for the Ninth Circuit · 1983
- United States v. Amy T. CritzerCourt of Appeals for the Fourth Circuit · 1974
10 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- United States v. Vito Spillone, United States of America v. John Clyde Abel, United States of America v. Frank CitroCourt of Appeals for the Ninth Circuit · 1989
- United States v. Gregory Charles Ervasti, United States of America v. Deniene "Dee" ErvastiCourt of Appeals for the Eighth Circuit · 2000
- United States v. William R. HooksCourt of Appeals for the Seventh Circuit · 1988
- United States of America, Cross-Appellant/appellee v. James Randall Sanders, Appellant/cross-AppelleeCourt of Appeals for the Eighth Circuit · 2003
- United States v. Michael Wagner, United States of America v. Robert S. Wagner A/K/A John Robert WagnerCourt of Appeals for the Eighth Circuit · 1989
44 more not listed; retrieve them via the Exa API.