Legal Opinion
United States v. John B. Levy
Court of Appeals for the Fifth Circuit
Decided June 21, 1976No. 75-1339PublishedCited by 24 opinions
1Opinion of the Court
COLEMAN, Circuit Judge.
Section 7206(1), Title 26, United States Code, first enacted as a part of the Internal Revenue Code of 1954, reads as follows:
Ҥ 7206. Fraud and false statements
“Any person who—
“(1) Declaration under penalties of perjury. — Willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; * * * shall be guilty of a felony.”
In 1971, the date of the offense here alleged, there was no…
2Cases cited21 opinions
- United States v. HarrissSupreme Court of the United States · 1954
- Lanzetta v. New JerseySupreme Court of the United States · 1939
- Bell v. United StatesSupreme Court of the United States · 1955
- Winters v. New YorkSupreme Court of the United States · 1948
- Rewis v. United StatesSupreme Court of the United States · 1971
16 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- United States v. PansierCourt of Appeals for the Seventh Circuit · 2009
- United States v. Moody Aubrey TaylorCourt of Appeals for the Fifth Circuit · 1978
- United States v. Norman C. Edwards, Jr., Robert H. Bolden, Jr.Court of Appeals for the Eleventh Circuit · 1985
- United States v. HunerlachCourt of Appeals for the Eleventh Circuit · 1999
- United States v. Sam B. HaynesCourt of Appeals for the Fifth Circuit · 1978
19 more not listed; retrieve them via the Exa API.