Legal Opinion
United States v. Levi R. Mews
Court of Appeals for the Seventh Circuit
Decided January 17, 1991No. 90-2578PublishedCited by 11 opinions
1Opinion of the Court
POSNER, Circuit Judge.
A jury convicted Levi Mews of filing a false income tax return in 1982, in which he reported taxable income of $2,600, and in 1983, in which he reported taxable income of $4,640. 26 U.S.C. § 7206(1). The judge sentenced Mews to thirty months in prison and fined him $50,000. The principal question is whether certain transfers between corporations wholly owned by Mews were “constructive dividends” to him, in which event he was required to report them as income. Most of the transfers, all of which were made at his direction, took the form of one corporation’s paying a debt…
2Cases cited13 opinions
- Huddleston v. United StatesSupreme Court of the United States · 1988
- Lucas v. EarlSupreme Court of the United States · 1930
- Hillsboro National Bank v. CommissionerSupreme Court of the United States · 1983
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Charles A. Sammons, Individually, and Estate of Rosine S. Sammons, Deceased, Charles A. Sammons, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1973
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. James HarveyCourt of Appeals for the Seventh Circuit · 1993
- United States v. KottwitzCourt of Appeals for the Eleventh Circuit · 2010
- United States v. EllefsenCourt of Appeals for the Eighth Circuit · 2011
- Torco Oil Co. v. Innovative Thermal Corp.District Court, N.D. Illinois · 1991
- Brassett v. Brassett (In re Brassett)United States Bankruptcy Court, M.D. Louisiana · 2005
6 more not listed; retrieve them via the Exa API.