Legal Opinion

United States v. Miller

Court of Appeals for the Fifth Circuit

Decided March 18, 2008No. 06-11078PublishedCited by 17 opinions

1Opinion of the Court

' PATRICK E. HIGGINBOTHAM, Circuit Judge:

A jury found Stephen Miller guilty of tax evasion in violation of 26 U.S.C. § 7201. Miller challenges the sufficiency of the evidence, as well as a number of the district court’s evidentiary rulings. He also contends that the indictment was duplicitous. Finally, Miller raises a claim of Brady error. We affirm.

I

The jury could have concluded from the evidence the following. During the 1990s, Stephen Miller accumulated large tax deficiencies. According to the Government, Miller had tax liabilities — including deficiencies, penalties, and interest — of…

2Cases cited23 opinions

  1. Kyles v. WhitleySupreme Court of the United States · 1995
  2. Strickler v. GreeneSupreme Court of the United States · 1999
  3. United States v. Orange Jell BeechumCourt of Appeals for the Fifth Circuit · 1978
  4. Ohler v. United StatesSupreme Court of the United States · 2000
  5. Bocanegra v. Vicmar Services, Inc.Court of Appeals for the Fifth Circuit · 2003

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3Cited by17 opinions

  1. United States v. ReaganCourt of Appeals for the Fifth Circuit · 2010
  2. United States v. MauskarCourt of Appeals for the Fifth Circuit · 2009
  3. United States v. Mansour SanjarCourt of Appeals for the Fifth Circuit · 2017
  4. United States v. GarciaCourt of Appeals for the Fifth Circuit · 2009
  5. GE Capital Commercial, Inc. v. Worthington National BankCourt of Appeals for the Fifth Circuit · 2014

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

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