Legal Opinion
United States v. Gregory Boyd
Court of Appeals for the Fifth Circuit
Decided December 9, 2014No. 14-50163PublishedCited by 18 opinions
1Opinion of the Court
ROSENTHAL, District Judge:
This is an appeal from a conviction and sentence for evading federal income taxes by filing false returns. Neither the legal nor factual issues are novel. Defendants prosecuted under 26 U.S.C. § 7206(1) cannot be convicted unless the government proves that they willfully violated the law. A recurring defense argument in such prosecutions is that the government has not proven willfulness because it failed to show the absence of a good-faith belief that the defendant did not have to file returns or pay taxes. The argument is often based on a theory about why federal…
2Cases cited35 opinions
- Jackson v. VirginiaSupreme Court of the United States · 1979
- Puckett v. United StatesSupreme Court of the United States · 2009
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. MaresCourt of Appeals for the Fifth Circuit · 2005
- United States v. Mondragon-SantiagoCourt of Appeals for the Fifth Circuit · 2009
30 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. Francisco Colorado CessaCourt of Appeals for the Fifth Circuit · 2017
- United States v. Sherrie BennettCourt of Appeals for the Fifth Circuit · 2017
- United States v. Santos CasasCourt of Appeals for the Fifth Circuit · 2015
- United States v. Wilberth GarciaCourt of Appeals for the Fifth Circuit · 2018
- United States v. C. NaginCourt of Appeals for the Fifth Circuit · 2016
13 more not listed; retrieve them via the Exa API.