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Legal Opinion

United States v. Cole

Court of Appeals for the Fourth Circuit

Decided January 21, 2011No. 09-4487PublishedCited by 54 opinions

1Opinion of the Court

Affirmed by published opinion. Judge DAVIS wrote the opinion, in which Judge NIEMEYER and Judge WYNN joined.

OPINION

DAVIS, Circuit Judge:

Henry Cole appeals his convictions for filing false tax returns in violation of 26 U.S.C. § 7206(1) and evading taxes in violation of 26 U.S.C. § 7201. Cole, a real estate agent and investor, agreed with several others to purchase commercial properties in the Baltimore metropolitan area. Without his co-venturers’ knowledge, Cole secretly negotiated with the sellers of each property to increase the purchase price. He then arranged to have the difference ($2…

2Cases cited14 opinions

  1. Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
  2. United States v. Roland Demingo Queen, A/K/A MingoCourt of Appeals for the Fourth Circuit · 1997
  3. United States v. James O. BakkerCourt of Appeals for the Fourth Circuit · 1991
  4. United States v. Grady William PowersCourt of Appeals for the Fourth Circuit · 1995
  5. United States v. JohnsonCourt of Appeals for the Fourth Circuit · 2010

9 more not listed; retrieve them via the Exa API.

3Cited by54 opinions

  1. Gentry v. East West Partners Club Management Co.Court of Appeals for the Fourth Circuit · 2016
  2. United States v. Mohammad HassanCourt of Appeals for the Fourth Circuit · 2014
  3. United States Ex Rel. Ubl v. IIF Data SolutionsCourt of Appeals for the Fourth Circuit · 2011
  4. Denise Minter v. Wells Fargo Bank, N.A.Court of Appeals for the Fourth Circuit · 2014
  5. Sabein Burgess v. Gerald GoldsteinCourt of Appeals for the Fourth Circuit · 2021

49 more not listed; retrieve them via the Exa API.

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