Legal Opinion
United States v. Kenneth W. Waldeck
Court of Appeals for the First Circuit
Decided July 12, 1990No. 89-2152PublishedCited by 21 opinions
1Opinion of the Court
BOWNES, Senior Circuit Judge.
Defendant was tried under 26 U.S.C. § 7201 on five counts for willfully attempting to evade and defeat the income tax due and owing for the taxable years 1982,1983, 1984, 1985 and 1986. Defendant did not testify and presented no evidence. This appeal followed his jury conviction on all counts.
The issues raised on appeal are built around defendant’s basic contention that neither the government nor the court distinguished properly the offense of evading the assessment of taxes from the offense of evading the payment of taxes. A statement of the trial evidence, which…
2Cases cited24 opinions
- Hamling v. United StatesSupreme Court of the United States · 1974
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- United States v. Barry J. GriffinCourt of Appeals for the First Circuit · 1987
- United States v. John M. SmithCourt of Appeals for the First Circuit · 1982
19 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. David Lloyd NickensCourt of Appeals for the First Circuit · 1992
- United States v. David MiddletonCourt of Appeals for the Sixth Circuit · 2001
- United States v. Russell McLaughlin Jr., in No. 96-1982. United States of America v. Mark McLaughlin in No. 96-2000Court of Appeals for the Third Circuit · 1997
- United States v. LatorreCourt of Appeals for the First Circuit · 1990
- United States v. Robert Singh MalCourt of Appeals for the Ninth Circuit · 1991
16 more not listed; retrieve them via the Exa API.