Legal Opinion
United States v. Harold L. Francisco
Court of Appeals for the Eighth Circuit
Decided February 27, 1980No. 79-1795PublishedCited by 24 opinions
1Opinion of the Court
LAY, Circuit Judge.
In March, 1979, an indictment was returned against Harold L. Francisco, charging him with three counts of willful failure to file an income tax return for the tax years 1972,1973 and 1974, in violation of 26 U.S.C. § 7203. Francisco waived jury trial; his case was tried to the district court, the Honorable Donald E. O’Brien presiding, which found him guilty on all three counts. He was sentenced to one year in prison on each count, the sentences to be served concurrently.
On appeal Francisco argues the Government failed to prove every element of the crime charged; that he was…
2Cases cited8 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- United States v. PomponioSupreme Court of the United States · 1976
- William C. Siravo v. United StatesCourt of Appeals for the First Circuit · 1967
- United States v. RifenCourt of Appeals for the Eighth Circuit · 1978
- United States v. Berentje C. M. PohlmanCourt of Appeals for the Eighth Circuit · 1975
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Charles W. And Marlene D. Stelly v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1985
- United States v. MarstonCourt of Appeals for the Eighth Circuit · 2008
- Nelson W. Hayward v. Irl E. DayCourt of Appeals for the Eighth Circuit · 1980
19 more not listed; retrieve them via the Exa API.