Legal Opinion
United States v. Carmen J. Civella
Court of Appeals for the Eighth Circuit
Decided December 4, 1981No. 81-1160PublishedCited by 22 opinions
1Opinion of the Court
GIBSON, Senior Circuit Judge.
Defendant-appellant Carmen J. Civella appeals from his conviction in the United States District Court for the Western District of Missouri 1 for willful failure to file a corporate tax return. 26 U.S.C. § 7203. We affirm his conviction.
I
Civella was the president, principal owner, and chief operating officer of CMS, Inc., the owner of a nightclub named “Mother’s.” A grand jury issued a three-count indictment against Civella in his capacity as president of CMS, based on violations of the income tax laws regarding the operation of Mother’s. The first count charged…
2Cases cited27 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- United States v. RussellSupreme Court of the United States · 1973
- Costello v. United StatesSupreme Court of the United States · 1956
- Spies v. United StatesSupreme Court of the United States · 1943
- Grosso v. United StatesSupreme Court of the United States · 1968
22 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- United States v. Louis BoykinCourt of Appeals for the Eighth Circuit · 1993
- United States v. William H. Wilson, Jr.Court of Appeals for the First Circuit · 1986
- United States v. William C. PageCourt of Appeals for the Tenth Circuit · 1987
- United States v. John Walter Waterman, A/K/A Jack WatermanCourt of Appeals for the Eighth Circuit · 1984
- Martin J. Ueckert v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1983
17 more not listed; retrieve them via the Exa API.