Legal Opinion
United States v. Gerald Kaiser
Court of Appeals for the Eleventh Circuit
Decided March 15, 1990No. 86-5626PublishedCited by 52 opinions
1Opinion of the Court
ON REMAND FROM THE SUPREME COURT OF THE UNITED STATES
Before JOHNSON and ANDERSON, Circuit Judges, and ATKINS * , Senior District Judge. ANDERSON, Circuit Judge:
Appellant, Gerald Kaiser, pleaded guilty to a four count tax indictment. Counts one and two of the indictment alleged tax evasion in violation of 26 U.S.C. § 7201 for the calendar years 1979 and 1980. Both counts ' alleged that Kaiser “did willfully and knowingly attempt to evade and defeat a large part of the income tax due and owing by him ... for the calendar year [1979, count one; 1980, count two], by signing ... a false and…
2Cases cited29 opinions
- Blockburger v. United StatesSupreme Court of the United States · 1931
- North Carolina v. PearceSupreme Court of the United States · 1969
- Brown v. OhioSupreme Court of the United States · 1977
- Missouri v. HunterSupreme Court of the United States · 1983
- Blackledge v. PerrySupreme Court of the United States · 1974
24 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- United States v. DaleCourt of Appeals for the D.C. Circuit · 1993
- Kawashima v. HolderSupreme Court of the United States · 2012
- United States v. Dennis Scott Stewart, Stevie Hugh Stone, Christopher Liff DanielCourt of Appeals for the Eleventh Circuit · 1995
- United States v. Robert Earl DowdCourt of Appeals for the Eleventh Circuit · 2006
- United States v. BonillaCourt of Appeals for the Eleventh Circuit · 2009
47 more not listed; retrieve them via the Exa API.