Legal Opinion
United States v. Leon A. Cohen
Court of Appeals for the Fifth Circuit
Decided January 3, 1977No. 75-3966PublishedCited by 36 opinions
1Opinion of the Court
RONEY, Circuit Judge:
Defendant Leon A. Cohen appeals his conviction for filing with the Internal Revenue Service a Department of the Treasury Form 656, entitled “Offer in Compromise,” containing materially false statements, in violation of 26 U.S.C.A. § 7206(1). Defendant asserts four errors on this appeal: (1) that there was a fatal variance between the proof offered and the offense alleged in the indictment and that the evidence was insufficient to show that his statements as to his assets were false; (2) that a last minute substitution of indictments worked an unfair deprivation of his…
2Cases cited10 opinions
- William C. Siravo v. United StatesCourt of Appeals for the First Circuit · 1967
- United States v. Louis San MartinCourt of Appeals for the Fifth Circuit · 1974
- United States v. A. D. AllisonCourt of Appeals for the Ninth Circuit · 1969
- Goddard v. United StatesCourt of Appeals for the Fifth Circuit · 1942
- United States v. Jack W. JerniganCourt of Appeals for the Fifth Circuit · 1969
5 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- United States v. Joseph R. JacksonCourt of Appeals for the D.C. Circuit · 1980
- United States v. AvantsCourt of Appeals for the Fifth Circuit · 2004
- United States v. Sidney Levine and Mpd Film Productions, Inc.Court of Appeals for the Fifth Circuit · 1977
- United States v. Frank W. CatheyCourt of Appeals for the Fifth Circuit · 1979
- United States v. Albert Solomon Preston, Jr.Court of Appeals for the Fifth Circuit · 1979
31 more not listed; retrieve them via the Exa API.