Legal Opinion
United States v. Lonnie Glen Schmidt, United States of America v. Thomas Calvin Dunlap, Sr., United States of America v. James Eugene Lewis
Court of Appeals for the Fourth Circuit
Decided July 15, 1991No. 90-5902 to 90-5904PublishedCited by 34 opinions
1Opinion of the Court
MURNAGHAN, Circuit Judge:
Appellants Lonnie Schmidt (Schmidt), Thomas Dunlap, Sr. (Dunlap), and James Lewis (Lewis) were convicted in the United States District Court for the Western District of North Carolina on sixteen conspiracy and substantive counts of various federal tax violations stemming from a scheme to sell trusts known as Unincorporated Business Organizations (UBOs). Participants in the UBOs could assign income and assets to the trusts and take otherwise unavailable deductions for purely personal expenses and could further avoid the payment of taxes on income by effecting…
2Cases cited29 opinions
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- Wayte v. United StatesSupreme Court of the United States · 1985
- Bank of Nova Scotia v. United StatesSupreme Court of the United States · 1988
- United States v. MechanikSupreme Court of the United States · 1986
- Midland Asphalt Corp. v. United StatesSupreme Court of the United States · 1989
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3Cited by34 opinions
- United States v. Brian Keith Mills, (Two Cases). United States of America v. Benjamin Ronald ScalesCourt of Appeals for the Fourth Circuit · 1993
- United States v. DelfinoCourt of Appeals for the Fourth Circuit · 2007
- United States v. Norma Moore, E. James Holmes, Fred Rodriguez, and Betty FlorezCourt of Appeals for the Fifth Circuit · 1993
- United States v. Stephon Edwards, United States of America v. John E. BrownCourt of Appeals for the Fourth Circuit · 1999
- United States v. Raymond H. McDonald A/K/A Play, A/K/A Randolph SmithCourt of Appeals for the Fourth Circuit · 1995
29 more not listed; retrieve them via the Exa API.