Legal Opinion
Louis v. Commissioner
Court of Appeals for the Ninth Circuit
Decided March 24, 1999No. 96-70808PublishedCited by 14 opinions
1Opinion of the Court
PER CtJRIAM:
Mter conviction and punishment for tax fraud during the years 1977 and 1978, John R. Louis ("Louis") challenges the IRS's imposition under 26 U.S.C. § 6653(b) of additions to tax for fraud for the years 1976, 1977 and 1978 as violative of: (1) the Double Jeopardy Clause; (2) the Eighth Amendment; and (3) the Fifth and Sixth Amendments. We review the tax court's rejection of Louis's challenges de novo and affirm.
I
This court recently held additions to tax for fraud to be a civil remedy, not a criminal punishment, and therefore beyond the scope of the Double Jeopardy Clause, which…
2Cases cited12 opinions
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- United States v. HalperSupreme Court of the United States · 1989
- Austin v. United StatesSupreme Court of the United States · 1993
- Hudson v. United StatesSupreme Court of the United States · 1997
- United States v. BajakajianSupreme Court of the United States · 1998
7 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Paul A. Wright, on Behalf of All Similarly Situated Persons v. Chase RivelandCourt of Appeals for the Ninth Circuit · 2000
- Sigitas Banaitis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2003
- Ames v. CommissionerUnited States Tax Court · 1999
- Martin Schachter Barbara Schachter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- John R. Louis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1999
9 more not listed; retrieve them via the Exa API.