Legal Opinion
United States v. Robert E. Keltner
Court of Appeals for the Fourth Circuit
Decided April 5, 1982No. 80-5100PublishedCited by 17 opinions
1Opinion of the Court
MURNAGHAN, Circuit Judge:
Apjtellant Robert Keltner was charged by a federal grand jury on January 25, 1980, with two counts of willfully attempting to evade his federal income taxes for the calendar year 1972 and the calendar year 1973, in violation of 26 U.S.C. § 7201, by filing false and fraudulent returns for those years. At trial the government used the net worth and personal expenditures methods of proof to show that appellant, an attorney, had received taxable income of $20,746.50 in 1972 and $111,547.85 in 1973, upon which there were taxes due of $6,063.51 and $62,037.50. His 1972…
2Cases cited8 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- United States v. Walter R. ConlinCourt of Appeals for the Second Circuit · 1977
- A. C. Willingham v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- Simon v. CommissionerCourt of Appeals for the Eighth Circuit · 1957
- United States v. George D. MeriwetherCourt of Appeals for the Fifth Circuit · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. James O. BakkerCourt of Appeals for the Fourth Circuit · 1991
- United States v. PorterCourt of Appeals for the Fourth Circuit · 1987
- United States v. Ira Paul CitronCourt of Appeals for the Second Circuit · 1986
- United States v. Edward Howard and Thomas CusackCourt of Appeals for the Seventh Circuit · 1985
- United States v. Arthur G. Strissel, Jr.Court of Appeals for the Fourth Circuit · 1990
12 more not listed; retrieve them via the Exa API.