Legal Opinion
United States v. Earl Allen, Jr.
Court of Appeals for the Eighth Circuit
Decided March 15, 1977No. 76-1806PublishedCited by 13 opinions
1Opinion of the Court
STUART, District Judge.
Defendant-appellant Earl Allen Jr. appeals his judgment of conviction on two counts of willfully making and subscribing false income tax returns for calendar years 1969 (count I) and 1970 (count II) in violation of section 7206(1) of the Internal Revenue Code of 1954, 26 U.S.C. § 7206(1). 1 Count I of the indictment alleged that for 1969, Allen’s income tax return stated taxable income in the amount of $6,792 whereas he “well knew and believed, his true taxable income * * * was $24,394.45.” Count II charged that Allen’s 1970 return reported taxable income of $1,554…
2Cases cited9 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Helvering v. HorstSupreme Court of the United States · 1940
- Taft v. HelveringSupreme Court of the United States · 1940
- John L. Greer, Sr., and Wife, Russell Z. Greer v. United StatesCourt of Appeals for the Sixth Circuit · 1969
- Commissioner of Internal Revenue v. Kenneth W. Daehler and Mary Daehler, His WifeCourt of Appeals for the Fifth Circuit · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. William J. ScottCourt of Appeals for the Seventh Circuit · 1982
- Leftwich v. LeftwichDistrict of Columbia Court of Appeals · 1982
- Wadlow v. WadlowNew Jersey Superior Court Appellate Division · 1985
- United States v. Melvin L. Schutterle and Martha E. SchutterleCourt of Appeals for the Eighth Circuit · 1978
- Disciplinary Board of the Supreme Court v. AllenNorth Dakota Supreme Court · 1978
8 more not listed; retrieve them via the Exa API.