Legal Opinion
United States v. Samuel E. Rogers
Court of Appeals for the Fourth Circuit
Decided August 2, 1988No. 87-5678PublishedCited by 42 opinions
1Opinion of the Court
ERVIN, Circuit Judge:
Samuel Rogers was convicted on twenty-four counts of preparing false tax returns in violation of 26 U.S.C. § 7206(2).1 He raises numerous issues on appeal. We affirm.
I
Rogers was in the business of preparing income tax returns. These charges arose from ten 1979 returns and fourteen 1980 returns. Fifteen witnesses testified that Rogers prepared false tax returns for them. Several testified that they hired Rogers because they heard he could get them larger refunds and that his fee was based on the size of the refund. All of them testified that he included false information…
2Cases cited17 opinions
- United States v. John Tortora, United States of America v. Samuel SantoroCourt of Appeals for the Second Circuit · 1972
- United States v. David GarzaCourt of Appeals for the Fifth Circuit · 1979
- United States v. PetersonCourt of Appeals for the Fourth Circuit · 1975
- United States v. Jay v. FlakeCourt of Appeals for the Ninth Circuit · 1984
- United States v. Melvin Reynolds and Herbert BrownCourt of Appeals for the Sixth Circuit · 1973
12 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- United States v. TiptonCourt of Appeals for the Fourth Circuit · 1996
- United States v. William Aramony, United States of America v. Stephen J. Paulachak, United States of America v. Thomas J. MerloCourt of Appeals for the Fourth Circuit · 1996
- United States v. Norman D. Wright, United States of America v. George W. Kirby, Jr.Court of Appeals for the Tenth Circuit · 1991
- United States v. Lorenzo Jesus Mejia-AlarconCourt of Appeals for the Tenth Circuit · 1993
- United States v. Mitcheal EdmonsonCourt of Appeals for the Tenth Circuit · 1992
37 more not listed; retrieve them via the Exa API.