Legal Opinion

United States v. Quinn

Court of Appeals for the Tenth Circuit

Decided May 7, 2014No. 11-3354UnpublishedCited by 2 opinions

1Opinion of the Court

ORDER AND JUDGMENT *

TERRENCE L. O’BRIEN, Circuit Judge.

Rosie M. Quinn, formerly an attorney licensed to practice law in Kansas, 1 appeals from her conviction on seven counts of failing to “pay over” employment taxes (in violation of 26 U.S.C. § 7202) and two counts of failing to pay individual income tax (in violation of 26 U.S.C. § 7203). Quinn’s counsel identified no non-frivolous issues for appeal and filed an Anders brief. 2 The brief identified one possible, but likely unsuccessful, issue: whether the district court erred in denying her motion to dismiss the indictment’s employment tax…

2Cases cited27 opinions

  1. Anders v. CaliforniaSupreme Court of the United States · 1967
  2. Penson v. OhioSupreme Court of the United States · 1988
  3. United States v. CottonSupreme Court of the United States · 2002
  4. Cheek v. United StatesSupreme Court of the United States · 1991
  5. United States v. PomponioSupreme Court of the United States · 1976

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3Cited by2 opinions

  1. United States v. GonzalesDistrict Court, D. New Mexico · 2016
  2. United States v. Steven LynchCourt of Appeals for the Third Circuit · 2018

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