Legal Opinion
Norman H. Helms v. United States
Court of Appeals for the Fifth Circuit
Decided March 8, 1965No. 20748PublishedCited by 36 opinions
1Opinion of the Court
RIVES, Circuit Judge.:
The appellant-defendant was convicted on two counts of violating Section 7206 (1) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 7206(1). Count 1 charged in substance that on January 29, 1959, the defendant willfully and knowingly made and subscribed a United States individual income tax return, verified by a written declaration that it was made under the penalties of perjury, in which, as he well knew and believed, he had understated his gross income. Count 2 made a like charge as to an income tax return made and subscribed on April 15, 1960.
A bill of particulars…
2Cases cited7 opinions
- Kotteakos v. United StatesSupreme Court of the United States · 1946
- Billie Sol Estes v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- Nathan Mann v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- People v. DavisIllinois Supreme Court · 1915
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. Stephen Roderick McRaeCourt of Appeals for the Fifth Circuit · 1979
- United States v. Bruce Carneil Webster, A/K/A B-LoveCourt of Appeals for the Fifth Circuit · 1999
- United States v. Robert LopezCourt of Appeals for the Fifth Circuit · 1991
- Robert Henry Sykes and Haydon David Jones v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- United States v. Thomas Joseph Chiantese and John Joseph CerrellaCourt of Appeals for the Fifth Circuit · 1978
31 more not listed; retrieve them via the Exa API.