Legal Opinion
United States v. Victor S. Voorhies
Court of Appeals for the Ninth Circuit
Decided October 8, 1981No. 80-1725PublishedCited by 56 opinions
1Opinion of the Court
FARRIS, Circuit Judge:
Victor Voorhies appeals his convictions for two counts of willful evasion of the payment of income taxes for calendar years 1970 and 1972. See 26 U.S.C. § 7201 (1976). He contends that (1) a conviction for evasion of the payment of taxes cannot be based on a determination and assessment of tax liability made final only after the period of criminality alleged in the indictment; (2) even if a conviction can be so based, tax liability cannot be established solely by the opinion testimony of the examining revenue agent; and (3) his acts during the period covered by the…
2Cases cited12 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- Lawn v. United StatesSupreme Court of the United States · 1958
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- United States v. John David GardnerCourt of Appeals for the Ninth Circuit · 1980
7 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- United States v. John VoigtCourt of Appeals for the Third Circuit · 1996
- United States v. Eddie L. Ayers, and Gregory R. AyersCourt of Appeals for the Ninth Circuit · 1991
- United States v. Frank L. HookCourt of Appeals for the Sixth Circuit · 1986
- United States of America, in 91-1201 v. Thomas L. McGill Jr., in 91-1122Court of Appeals for the Third Circuit · 1992
- United States v. Ronald Wesley DanielCourt of Appeals for the Sixth Circuit · 1992
51 more not listed; retrieve them via the Exa API.