Legal Opinion
United States v. W. Horace Lowder
Court of Appeals for the Fourth Circuit
Decided February 22, 1974No. 73-1176PublishedCited by 15 opinions
1Per curiam
W. Horace Lowder was convicted in January, 1973, in a trial by jury, of one count of conspiracy to defraud the United States by obstructing the Internal Revenue Service in its task of computing and collecting revenue (18 U.S.C. § 371) and two counts of knowingly filing false corporate income tax returns (26 U.S.C. § 7206(1)). Lowder was sentenced to two years’ imprisonment on each count and was fined $10,000 on the conspiracy count and $5,000 on each of the other two counts.
The government’s case was based on the theory that Lowder utilized his intimate connection with six family-owned…
2Cases cited6 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Grunewald v. United StatesSupreme Court of the United States · 1957
- United States v. Hyman Harvey Klein, Maurice Haas, and Morris O. AlprinCourt of Appeals for the Second Circuit · 1957
- Bell v. United StatesCourt of Appeals for the Fourth Circuit · 1951
- United States v. J. Lacey BarnesCourt of Appeals for the Sixth Circuit · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Shawn EngleCourt of Appeals for the Fourth Circuit · 2012
- United States v. Ingredient Technology Corporation, Formerly Known as Sucrest Corporation, and Robert M. RapaportCourt of Appeals for the Second Circuit · 1983
- Lowder v. All Star Mills, Inc.Supreme Court of North Carolina · 1981
- United States v. Charles ShermetaroCourt of Appeals for the Sixth Circuit · 1980
- United States v. Jack E. White, United States of America v. Gene KuykendallCourt of Appeals for the Eighth Circuit · 1982
10 more not listed; retrieve them via the Exa API.