Legal Opinion
United States v. Ronald Wesley Daniel
Court of Appeals for the Sixth Circuit
Decided March 19, 1992No. 91-5318PublishedCited by 87 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
A jury convicted Ronald Daniel of three counts of income tax evasion under 26 U.S.C. § 7201. The court sentenced Daniel to one year, four months incarceration; two years of supervised release; and ordered him to pay $154,353.50 in restitution to the United States. On appeal, Daniel challenges his conviction for tax evasion. Daniel argues that in order to prosecute and convict under section 7201, the Internal Revenue Service must make an assessment of taxes owed and make a demand for payment, both of which, Daniel alleges, it failed to do. Daniel also…
2Cases cited19 opinions
- Jackson v. VirginiaSupreme Court of the United States · 1979
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- Hughey v. United StatesSupreme Court of the United States · 1990
- Lawn v. United StatesSupreme Court of the United States · 1958
14 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- United States v. Willie Kincaide (96-1771), Christian R. Key (96-1915), Keith Elbert Riley (96-1772)Court of Appeals for the Sixth Circuit · 1998
- John Billy-Eko v. United StatesCourt of Appeals for the Second Circuit · 1993
- United States v. Derrick L. FosterCourt of Appeals for the Sixth Circuit · 2004
- Franklin Sanders v. William E. Freeman, Jr. And Charles BursonCourt of Appeals for the Sixth Circuit · 2000
- United States of America, Plaintiff-Appellee v. Kenneth King Kewin King, Kewin King, Defendant-Appellant/ Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1997
82 more not listed; retrieve them via the Exa API.