United States v. Gilbert H. Paulton
Court of Appeals for the Eighth Circuit
1Opinion of the Court
HENLEY, Circuit Judge.
Gilbert H. Paulton, hereinafter called defendant, appeals from a judgment of the United States District Court for the District of South Dakota 1 entered after a jury had found the defendant guilty of nine violations of 26 U.S.C. § 7215(a). The nine-count information charged that with respect to pay periods extending from about December 5, 1974 through about March 26, 1975 the defendant, an employer of labor, failed to pay over federal withholding taxes collected from his employees into a special trust account in a bank as required by 26 U.S.C. § 7512(b) after being…
2Cases cited21 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
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- George D. Hartman, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1976
- Terrance M. Kelly v. George O. Lethert, as District Director of Internal Revenue, District of MinnesotaCourt of Appeals for the Eighth Circuit · 1966
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