Legal Opinion
United States v. Hector R. Calles
Court of Appeals for the Fifth Circuit
Decided August 6, 1973No. 72-3195PublishedCited by 28 opinions
1Opinion of the Court
RONEY, Circuit Judge:
After a jury trial, appellant Hector R. Calles was convicted on two counts of willfully attempting to evade and defeat his income tax liability for the years 1969 and 1970, in violation of 26 U.S.C. A. § 7201. He was sentenced to two concurrent four-year terms in prison. On appeal, appellant contends (1) that the Government foiled to establish, by means of the “net worth method,” that he had taxable income during the years charged in the indictment, and (2) that various trial errors entitle him to a new trial. We affirm.
At the trial, the Government developed this…
2Cases cited18 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- United States v. MasseiSupreme Court of the United States · 1958
13 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- United States v. KopitukCourt of Appeals for the Eleventh Circuit · 1982
- United States v. BishopCourt of Appeals for the Fifth Circuit · 2001
- United States v. John A. Shorter, Jr.Court of Appeals for the D.C. Circuit · 1987
- United States v. Manuel Rivas CisnerosCourt of Appeals for the Fifth Circuit · 1974
- United States v. Julius KlausnerCourt of Appeals for the Second Circuit · 1996
23 more not listed; retrieve them via the Exa API.