Legal Opinion

United States v. Gerald D. Booher

Court of Appeals for the Fifth Circuit

Decided March 30, 1981No. 79-5733PublishedCited by 21 opinions

1Opinion of the Court

R. LANIER ANDERSON, III, Circuit Judge:

Appellant Gerald D. Booher appeals from his conviction of two counts of willful failure to file a tax return, 26 U.S.C.A. § 7203 (West Supp.1980), for the tax years 1974 and 1975. Appellant filed a return form for the years 1974 and 1975 containing only his name but no financial information from which a tax liability could be computed. Instead, appellant inserted various constitutional objections — particularly the Fifth Amendment privilege — in the spaces provided for such information as his and his wife’s social security number, occupation, gross…

2Cases cited14 opinions

  1. Frank v. MangumSupreme Court of the United States · 1915
  2. United States v. SullivanSupreme Court of the United States · 1927
  3. United States v. PomponioSupreme Court of the United States · 1976
  4. United States v. BishopSupreme Court of the United States · 1973
  5. United States v. AddonizioCourt of Appeals for the Third Circuit · 1971

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3Cited by21 opinions

  1. United States v. Erwin R. WunderCourt of Appeals for the Sixth Circuit · 1990
  2. United States v. John Henry Butera, Robert Andrew DenomaCourt of Appeals for the Eleventh Circuit · 1982
  3. United States v. John A. Tegzes, Susan LangstonCourt of Appeals for the Eleventh Circuit · 1983
  4. United States v. Norman C. Edwards, Jr., Robert H. Bolden, Jr.Court of Appeals for the Eleventh Circuit · 1985
  5. United States v. Glenn G. Goetz, A/K/A "Glenn G. Getz" United States of America v. James Calvin PerkinsCourt of Appeals for the Eleventh Circuit · 1984

16 more not listed; retrieve them via the Exa API.

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