Legal Opinion
United States v. Roland A. Soulard
Court of Appeals for the Ninth Circuit
Decided April 12, 1984No. 82-1780PublishedCited by 128 opinions
1Opinion of the Court
ELY, Circuit Judge:
Soulard appeals from his judgments of conviction under 26 U.S.C. § 7206(1) (1976) for willfully subscribing false corporate tax returns (Counts I, III, and V) and, also, individual tax returns (Counts II, IV, and VI) for the years 1975, 1976, and 1977. This appeal is timely, and we have jurisdiction under 28 U.S.C. § 1291 (1976). We affirm.
FACTUAL BACKGROUND
During the years in question, Soulard was the sole stockholder of RST, Inc., Mr. Softee Hawaii (“corporation”), which was the Hawaiian distributor of franchises for the principal corporation, Mr. Softee, Inc. (“parent…
2Cases cited28 opinions
- Chapman v. CaliforniaSupreme Court of the United States · 1967
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Griffin v. CaliforniaSupreme Court of the United States · 1965
- Griffin v. CaliforniaSupreme Court of the United States · 1965
- Holland v. United StatesSupreme Court of the United States · 1955
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3Cited by128 opinions
- State v. AtwoodArizona Supreme Court · 1992
- United States v. Carlo Scott BagleyCourt of Appeals for the Ninth Circuit · 1985
- John K. Lincoln v. Franklin Y.K. SunnCourt of Appeals for the Ninth Circuit · 1987
- UNITED STATES of America, Plaintiff-Appellee, v. James E. KESSI, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1989
- United States v. Raul Lopez-AlvarezCourt of Appeals for the Ninth Circuit · 1992
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