Legal Opinion
United States v. David Miner
Court of Appeals for the Sixth Circuit
Decided December 12, 2014No. 13-5790PublishedCited by 25 opinions
1Opinion of the Court
OPINION
GRIFFIN, Circuit Judge.
David Miner was prosecuted and convicted under 26 U.S.C. § 7212(a) for corruptly endeavoring to obstruct the “due administration” of federal income tax laws. He now appeals, claiming (1) that the district court reversibly erred in failing to instruct the jury that § 7212(a) requires proof that he was aware of a pending IRS proceeding; (2) that his conduct was constitutionally and statutorily protected; and (3) that certain witness testimony was improperly introduced at trial because the witness opined about his state of mind. Concluding that any error was…
2Cases cited31 opinions
- Kotteakos v. United StatesSupreme Court of the United States · 1946
- Neder v. United StatesSupreme Court of the United States · 1999
- O'NEAL v. McAninchSupreme Court of the United States · 1995
- Bill Johnson's Restaurants, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1983
- Borough of Duryea v. GuarnieriSupreme Court of the United States · 2011
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3Cited by25 opinions
- United States v. Kwame KilpatrickCourt of Appeals for the Sixth Circuit · 2015
- United States v. YoungCourt of Appeals for the Sixth Circuit · 2017
- United States v. SorensenCourt of Appeals for the Tenth Circuit · 2015
- United States v. Lindell LuckCourt of Appeals for the Sixth Circuit · 2017
- United States v. Tamny WestbrooksCourt of Appeals for the Fifth Circuit · 2017
20 more not listed; retrieve them via the Exa API.