Legal Opinion

United States v. Gerald Olgin, Marilyn Olgin, Jerome Shapiro, James F. O'brocta. Appeal of James F. O'BrOcta

Court of Appeals for the Third Circuit

Decided October 2, 1984No. 83-5702PublishedCited by 29 opinions

1Opinion of the Court

OPINION OF THE COURT

ADAMS, Circuit Judge.

James O’Brocta has been convicted of conspiring to defraud the United States by impeding the Internal Revenue Service’s efforts to ascertain and collect revenue in violation of 18 U.S.C. § 371 (1982). He has siso been convicted of three counts of willfully assisting in the filing of and subscribing to false corporate income tax returns in violation of 26 U.S.C. § 7206 (1982).1 O’Brocta was sentenced to concurrent terms of imprisonment on the conspiracy and the substantive counts; these terms were SUSpendec[ by the trial judge, and concurrent periods of…

2Cases cited10 opinions

  1. Quercia v. United StatesSupreme Court of the United States · 1933
  2. Starr v. United StatesSupreme Court of the United States · 1894
  3. United States of America, in No. 81-1020 v. Jannotti, Harry P. United States of America, in No. 81-1021 v. Schwartz, George XCourt of Appeals for the Third Circuit · 1982
  4. United States v. Donald Kenneth CurrensCourt of Appeals for the Third Circuit · 1961
  5. United States v. KravitzCourt of Appeals for the Third Circuit · 1960

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3Cited by29 opinions

  1. Jaime Blum, Brij Kapur and James C. Spitsbergen, in 86-5349 v. Witco Chemical Corporation, in 86-5310Court of Appeals for the Third Circuit · 1987
  2. United States v. Fred M. MoselyCourt of Appeals for the Sixth Circuit · 1987
  3. United States v. Kai-Lo Hsu, A/K/A James Hsu. United States of America v. Chester S. Ho. United States of AmericaCourt of Appeals for the Third Circuit · 1998
  4. United States v. Agnes, Louis, AKA "Louis Martin", AKA "Louis Martines". Appeal of Louis Agnes. Louis AgnesCourt of Appeals for the Third Circuit · 1985
  5. United States v. David P. TwomeyCourt of Appeals for the First Circuit · 1986

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