Legal Opinion
United States v. Roush
Court of Appeals for the Fifth Circuit
Decided October 3, 2006No. 05-10238PublishedCited by 10 opinions
1Opinion of the Court
EMILIO M. GARZA, Circuit Judge:
Edward Wesley Roush, Jr. (“Roush”) appeals the below-guidelines sentence imposed after his guilty-plea conviction for tax evasion, in violation of 26 U.S.C. § 7201.
I
On February 5, 1998, Roush received income in the form of WasteMasters, Inc. stock for legal services he had performed during 1997 and 1998. On September 30, 1998, Roush caused 20,191,500 shares to be issued to six business entities, none of which filed tax returns in 1998. In Roush’s 1998 tax return, which he filed in 2002, he declared a taxable income of $11,150. He did not report the receipt of…
2Cases cited25 opinions
- United States v. BookerSupreme Court of the United States · 2004
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MaresCourt of Appeals for the Fifth Circuit · 2005
- United States v. SullivanSupreme Court of the United States · 1927
- United States v. Darrin Todd HaackCourt of Appeals for the Eighth Circuit · 2005
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3Cited by10 opinions
- United States v. John Heard, Jr.Court of Appeals for the Fifth Circuit · 2013
- United States v. PrangeCourt of Appeals for the First Circuit · 2014
- United States v. PhelpsCourt of Appeals for the Fifth Circuit · 2007
- David S. v. United StatesUnited States Court of Federal Claims · 2007
- Gudmundsson v. United StatesCourt of Appeals for the Second Circuit · 2011
5 more not listed; retrieve them via the Exa API.