Legal Opinion
United States v. Garrison M. Everett and Richard I. Chira
Court of Appeals for the Ninth Circuit
Decided March 28, 1983No. 81-1532, 81-1589PublishedCited by 39 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
Appellants Everett and Chira appeal their convictions for conspiracy to impair, impede, and obstruct the Department of the Treasury in the collection of tax revenue in violation of 18 U.S.C. § 371. 1 A jury found appellants guilty of conspiring to sell tax shelter investments that had been backdated to allow the buyers to claim deductions on their federal income tax returns for years prior to those in which the transactions actually took place.
The government’s evidence at trial consisted primarily of the testimony of an undercover IRS agent who answered an…
2Cases cited15 opinions
- Jackson v. VirginiaSupreme Court of the United States · 1979
- Dennis v. United StatesSupreme Court of the United States · 1966
- Haas v. HenkelSupreme Court of the United States · 1910
- United States v. Philip Berrigan, in No. 72-1938, and Elizabeth McAlister Appeal of Elizabeth McAlister InCourt of Appeals for the Third Circuit · 1973
- United States v. John Bagnariol, United States of America v. Gordon L. Walgren, United States of America v. Patrick GallagherCourt of Appeals for the Ninth Circuit · 1981
10 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. F. Thomas Little, United States of America v. Peter Chernik, United States of America v. Harold GrutchfieldCourt of Appeals for the Ninth Circuit · 1985
- United States v. Jearold Kenneth Williams, United States of America v. George AllenCourt of Appeals for the Ninth Circuit · 1993
- United States v. WilsonDistrict Court, S.D. New York · 1983
- United States v. Charles Eugene Monks, United States of America v. Gary A. HoltCourt of Appeals for the Ninth Circuit · 1985
- United States v. George Humberto Bosch, Sr.Court of Appeals for the Ninth Circuit · 1990
34 more not listed; retrieve them via the Exa API.