Legal Opinion
Charles L. O. Edwards v. United States
Court of Appeals for the Ninth Circuit
Decided May 18, 1967No. 19782PublishedCited by 27 opinions
1Opinion of the Court
MERRILL, Circuit Judge.
Appellant was indicted on twenty-five counts for violation of federal income tax laws. The District Court, sitting without jury, found him guilty on all counts and he has appealed that judgment. 1 Three sections of the Internal Revenue Code are involved.
1. Failure to file return, 26 U.S.C. § 7203. 2 Appellant was charged on three counts with willful failure to file income tax returns for the years 1959, 1960 and 1961. His defense was that he was busy on other matters and simply overlooked it. The District Court understandably refused to credit this explanation.…
2Cases cited12 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- United States v. MurdockSupreme Court of the United States · 1934
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Daniel L. Abdul v. United StatesCourt of Appeals for the Ninth Circuit · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. BishopSupreme Court of the United States · 1973
- Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- United States v. Marvin MillerCourt of Appeals for the Ninth Circuit · 1976
- United States v. John H. Detar, M.D.Court of Appeals for the Ninth Circuit · 1987
- United States v. Irving E. Miller and Frederick T. HymanCourt of Appeals for the Fifth Circuit · 1974
22 more not listed; retrieve them via the Exa API.