Legal Opinion
United States v. Robert E. Cleveland
Court of Appeals for the Seventh Circuit
Decided May 7, 1973No. 72-1471PublishedCited by 29 opinions
1Opinion of the Court
STEVENS, Circuit Judge.
Defendant was indicted and convicted on three counts of tax evasion in violation of 26 U.S.C. § 7201. On appeal, he raises numerous issues relating to the sufficiency of the evidence, several evidentiary rulings, the voir dire, the instruction of the jury, and the application of the Jencks Act, 18 U.S.C. § 3500. Only the final point has merit.
The prosecution was based on the “net worth” theory of proof. This theory assumes that a taxpayer's increase (or decrease) in net worth plus his nondeductible expenses (less nontaxable receipts, if any) during the tax year should…
2Cases cited26 opinions
- Universal Camera Corp. v. National Labor Relations BoardSupreme Court of the United States · 1951
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JohnsonSupreme Court of the United States · 1943
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Clancy v. United StatesSupreme Court of the United States · 1961
21 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. Sally A. Papia, Russell J. Enea, Joseph v. Basile, and Maximillion J. AdonnisCourt of Appeals for the Seventh Circuit · 1977
- United States v. Robert Conroy, Raymond Dahl, Frederick Jacobs and Walter K. Schubert, United States of America v. Leonard A. Walker, A/K/A "Silver"Court of Appeals for the Fifth Circuit · 1979
- United States v. Robert Neal AllenCourt of Appeals for the Seventh Circuit · 1986
- United States v. Staniford A. SorrentinoCourt of Appeals for the First Circuit · 1984
- Patrick J. O'Shea v. United StatesCourt of Appeals for the First Circuit · 1974
24 more not listed; retrieve them via the Exa API.