Legal Opinion
United States v. Patrick Henry Diamond
Court of Appeals for the Fourth Circuit
Decided April 22, 1986No. 85-5259PublishedCited by 19 opinions
1Opinion of the Court
JAMES DICKSON PHILLIPS, Circuit Judge:
This is an appeal by Patrick Henry Diamond from his convictions, following a bench trial, on two counts of willfully making and subscribing false federal income tax returns for 1980 and 1981, in violation of 26 U.S.C. § 7206(1). 1 Diamond makes several assignments of error, 2 but his major contentions on appeal are that, as a matter of law, he lacked the requisite intent to violate the statute, and that, in the alternative, the evidence was insufficient to support his convictions. Finding no error, we affirm the district court.
I
At the time these tax…
2Cases cited10 opinions
- Bronston v. United StatesSupreme Court of the United States · 1973
- Polachek v. CommissionerUnited States Tax Court · 1954
- United States v. Amy T. CritzerCourt of Appeals for the Fourth Circuit · 1974
- United States v. James G. Mallas Robert v. Jones, Jr., (Two Cases)Court of Appeals for the Fourth Circuit · 1985
- Robert P. Groetzinger v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1985
5 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- United States v. Steven M. WoodCourt of Appeals for the Ninth Circuit · 1991
- United States v. IsmailCourt of Appeals for the Fourth Circuit · 1996
- Stephen Marrin and Jane Marrin v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
- Gary K. Bielfeldt and Carlotta J. Bielfeldt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2000
- United States v. DixonDistrict Court, S.D. West Virginia · 2016
14 more not listed; retrieve them via the Exa API.