Legal Opinion
United States v. West
Court of Appeals for the Fifth Circuit
Decided June 28, 1995No. 94-20143PublishedCited by 47 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
The defendants were convicted of various charges based on their conspiracy to avoid federal excise tax. On appeal, all three defendants raise various challenges to their convictions and sentences. Because we find no error, we AFFIRM.
I
The charges against the defendants arose from their involvement in a scheme to evade federal fuel excise taxes due on sales of gasoline. The tax is imposed when gasoline is sold by the wholesale distributor to any purchaser that does not hold a Registration for Tax-Free Transaction (IRS form 637). This IRS form enables distributors to…
2Cases cited31 opinions
- United States v. MarionSupreme Court of the United States · 1971
- Bourjaily v. United StatesSupreme Court of the United States · 1987
- United States v. LovascoSupreme Court of the United States · 1977
- United States v. BermeaCourt of Appeals for the Fifth Circuit · 1994
- United States v. Amy Ralston Pofahl, Charles T. Nunn, and Randy WhiteCourt of Appeals for the Fifth Circuit · 1993
26 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- United States v. A. Guy Crouch, III and Michael J. FryeCourt of Appeals for the Fifth Circuit · 1996
- United States v. GaytanCourt of Appeals for the Fifth Circuit · 1996
- Guillory v. Domtar Industries Inc.Court of Appeals for the Fifth Circuit · 1996
- United States v. JacquinotCourt of Appeals for the Fifth Circuit · 2001
- United States v. James Anderson and Dean HodgeCourt of Appeals for the Fifth Circuit · 1999
42 more not listed; retrieve them via the Exa API.