Legal Opinion
United States v. Anthony Sertich, Jr.
Court of Appeals for the Fifth Circuit
Decided January 8, 2018No. 16-51210PublishedCited by 8 opinions
1Opinion of the Court
EDWARD C. PRADO, Circuit Judge:
Anthony P. Sertich, Jr. was charged and convicted by a jury with ten counts of violating 26 U.S.C. § 7202 for willfully failing to account for and pay over to the Internal Revenue Service (“IRS”) the federal income taxes he--withheld from his employees between 2008 and 2010. He was also charged and convicted of one count of violating 26 U.S.C. § 7201 for. willfully attempting to evade and defeat payment of payroll taxes, penalties, and interest due and owing to the United States. On appeal, Sertich argues that the district court issued an incorrect jury…
2Cases cited40 opinions
- Almendarez-Torres v. United StatesSupreme Court of the United States · 1998
- Spies v. United StatesSupreme Court of the United States · 1943
- Cheek v. United StatesSupreme Court of the United States · 1991
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- Moskal v. United StatesSupreme Court of the United States · 1990
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3Cited by8 opinions
- Cargill v. GarlandCourt of Appeals for the Fifth Circuit · 2023
- Mark Fornesa v. Fifth Third Mortgage CompanCourt of Appeals for the Fifth Circuit · 2018
- US Bank Trust National v. WaldenCourt of Appeals for the Fifth Circuit · 2024
- United States v. Walter Jordan, IIICourt of Appeals for the Fifth Circuit · 2019
- United States v. RandellCourt of Appeals for the Fifth Circuit · 2025
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