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Legal Opinion

L. K. Peterson and William H. Scott, Jr. v. United States

Court of Appeals for the Fifth Circuit

Decided April 13, 1965No. 21353PublishedCited by 104 opinions

1Opinion of the Court

RIVES, Circuit Judge:

Peterson is in the small loan business in Texas. Scott is a lawyer. Peterson was charged in Count 1 with attempting to evade a large part of his personal income taxes for 1958 in violation of 26 U.S.C. § 7201. Both Peterson and Scott were charged in Count 2 with stating falsely that $5,000 which Peterson paid to Scott was- a legal fee “properly chargeable as an expense” on Peterson’s 1958 income tax return in violation of 18 U.S.C. § 1001. After two mistrials, Peterson was convicted on Count 1 and both Peterson and Scott were convicted on Count 2. 1

Peterson owned and…

2Cases cited26 opinions

  1. Mattox v. United StatesSupreme Court of the United States · 1895
  2. Opper v. United StatesSupreme Court of the United States · 1954
  3. Kwong Hai Chew v. ColdingSupreme Court of the United States · 1953
  4. Lutwak v. United StatesSupreme Court of the United States · 1953
  5. Motes v. United StatesSupreme Court of the United States · 1900

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3Cited by104 opinions

  1. United States v. PhillipsCourt of Appeals for the Fifth Circuit · 1981
  2. Gordon v. United StatesCourt of Appeals for the Fifth Circuit · 1971
  3. John P. Tillman, Robert Barber Moore, Johnny C. Wilson, Larry Fox, Donald P. Stone and Michael W. Simmons v. United StatesCourt of Appeals for the Fifth Circuit · 1969
  4. United States v. John L. MorrowCourt of Appeals for the Fifth Circuit · 1976
  5. United States v. Enrico Campanale and Donald Matthews, United States of America v. Mike GrancichCourt of Appeals for the Ninth Circuit · 1975

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

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