Legal Opinion
United States v. William C. Douglass
Court of Appeals for the Fifth Circuit
Decided April 6, 1973No. 72-3136PublishedCited by 23 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
In this direct criminal appeal of a misdemeanor conviction under 26 U.S.C.A. § 7203 1 for failing to supply proper information to the Internal Revenue Service, we are asked to determine (i) if the Appellant’s intentional refusal to file IRS Form 1040 can be equated with the element of willfulness required by that penal statute and (ii) if the assessment of a prison term for violation of § 7203 actually is an unconstitutional imprisonment for debt. Seeing no distinction between an intentional act and a willful one for the purpose of this statute, and finding no…
2Cases cited18 opinions
- Morissette v. United StatesSupreme Court of the United States · 1952
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. DotterweichSupreme Court of the United States · 1943
- Boyce Motor Lines, Inc. v. United StatesSupreme Court of the United States · 1952
- United States v. MurdockSupreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. Morris Reid Smith, Jr.Court of Appeals for the Fifth Circuit · 1980
- United States v. Eventius T. BurtonCourt of Appeals for the Fifth Circuit · 1984
- United States v. Leo QuimbyCourt of Appeals for the Fifth Circuit · 1981
- United States v. Richard E. HawkCourt of Appeals for the Ninth Circuit · 1974
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
18 more not listed; retrieve them via the Exa API.