Legal Opinion
United States v. Shortt Accountancy Corporation
Court of Appeals for the Ninth Circuit
Decided April 4, 1986No. 85-1016PublishedCited by 77 opinions
1Opinion of the Court
DUNIWAY, Circuit Judge:
Shortt Accountancy Corporation appeals from its conviction on seven counts of making and subscribing false tax returns in violation of § 7206(1) of the Internal Revenue Code of 1954. We affirm.
FACTS
Appellant Shortt Accountancy Corporation (SAC) is a CPA firm that performs accounting services, prepares tax returns and gives tax planning advice to its clients. Ronald Ashida was its chief operating officer and ran its day-to-day activities in 1981-82.
In the fall of 1981, Clifford Wilson contacted SAC for tax planning advice and services. In late December 1981, Ashida told…
2Cases cited17 opinions
- Jackson v. VirginiaSupreme Court of the United States · 1979
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- United States v. CovingtonSupreme Court of the United States · 1969
- United States v. David Guillette and Robert JoostCourt of Appeals for the Second Circuit · 1976
- United States v. William Allan JonesCourt of Appeals for the Sixth Circuit · 1976
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3Cited by77 opinions
- United States v. BakerCourt of Appeals for the Ninth Circuit · 1993
- UNITED STATES of America, Plaintiff-Appellee, v. James E. KESSI, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1989
- United States v. Jose LoyaCourt of Appeals for the Ninth Circuit · 1987
- United States v. William R. HooksCourt of Appeals for the Seventh Circuit · 1988
- United States v. David Phillips, United States of America v. David PhillipsCourt of Appeals for the Ninth Circuit · 2004
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