Legal Opinion
United States v. James Foster
Court of Appeals for the Seventh Circuit
Decided May 23, 1986No. 85-1925PublishedCited by 56 opinions
1Opinion of the Court
CUDAHY, Circuit Judge.
Defendant James Foster appeals his conviction on four counts of willfully failing to file an income tax return, in violation of 26 U.S.C. § 7203; two counts of willfully attempting to evade income taxes, in violation of 26 U.S.C. § 7201; and one count of willfully filing a false employee’s withholding allowance certificate, in violation of 26 U.S.C. § 7205. We affirm.
Before 1979 James Foster filed yearly income tax returns, although in 1977 and 1978 he did not pay the full amount of tax due. For the years 1979, 1980, 1981 and 1982, he filed no tax returns, although he…
2Cases cited23 opinions
- Blockburger v. United StatesSupreme Court of the United States · 1931
- Spies v. United StatesSupreme Court of the United States · 1943
- Albernaz v. United StatesSupreme Court of the United States · 1981
- Garrett v. United StatesSupreme Court of the United States · 1985
- Sansone v. United StatesSupreme Court of the United States · 1965
18 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- United States v. James GarrettCourt of Appeals for the Seventh Circuit · 1990
- United States v. William J. BensonCourt of Appeals for the Seventh Circuit · 1992
- United States v. William R. HooksCourt of Appeals for the Seventh Circuit · 1988
- United States v. Kenneth L. ThomasCourt of Appeals for the Seventh Circuit · 1986
- United States v. Lorin G. SloanCourt of Appeals for the Seventh Circuit · 1991
51 more not listed; retrieve them via the Exa API.