Legal Opinion
James Traficant, Jr. v. Commissioner of Internal Revenue Service
Court of Appeals for the Sixth Circuit
Decided August 29, 1989No. 88-1271PublishedCited by 63 opinions
1Opinion of the Court
MERRITT, Circuit Judge.
James A. Traficant, Jr., formerly Sheriff in and now a member of Congress from Youngstown, Ohio, appeals on several grounds from the ruling of the Tax Court that he failed to report $108,000 in bribes on his 1980 income tax return, and that the underpayment was due to fraud within the meaning of 26 U.S.C. § 6653(b). 1 89 T.C. 501 (1987), [1987 Transfer Binder] Tax Ct. Rep. (CCH) No. 44,180 (1981). The gravamen of the fraud ruling was that Traficant took $108,000 in bribes from two competing factions of organized crime during his campaign for sheriff of Mahoning County,…
2Cases cited23 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. MitchellSupreme Court of the United States · 1938
- James v. United StatesSupreme Court of the United States · 1961
18 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- United States v. Michael Lee SammonsCourt of Appeals for the Sixth Circuit · 1990
- United States v. DaleCourt of Appeals for the D.C. Circuit · 1993
- United States v. John McTiernanCourt of Appeals for the Ninth Circuit · 2012
- United States v. Marina Zarnes, Michael W. Nietupski, Jeffrey L. Hunter, Benny L. Battles, Michael R. Dionne, Marvin G. Bland, and Thomas J. NietupskiCourt of Appeals for the Seventh Circuit · 1995
- United States v. William L. Walton, Also Known as Chris Walton Belle Isle Riding AcademyCourt of Appeals for the Sixth Circuit · 1990
58 more not listed; retrieve them via the Exa API.