Legal Opinion

United States v. Douglas MacLeod

Court of Appeals for the Eighth Circuit

Decided January 25, 1971No. 20106_1PublishedCited by 36 opinions

1Opinion of the Court

BRIGHT, Circuit Judge.

Appellant Douglas MacLeod, a St. Louis, Missouri, lawyer, failed to file federal income tax returns for the calendar years 1963, 1964 and 1965. A three-count indictment charged him with violation of 26 U.S.C. § 7203 in “willfully and knowingly” failing to make an income tax return to the Director of Internal Revenue or to any other proper officer of the United States in each of the years. Each count alleged defendant’s receipt of substantial gross income ($35,133.56 in 1963; $12,821.92 in 1964; $18,143.53 in 1965). A jury found the defendant guilty on all counts. Judge…

2Cases cited15 opinions

  1. Miranda v. ArizonaSupreme Court of the United States · 1966
  2. Weems v. United StatesSupreme Court of the United States · 1910
  3. United States v. SullivanSupreme Court of the United States · 1927
  4. Albert J. Wild and Air Conditioning Supply Co., Inc. v. United States of America, Bennett Y. Brewer, and Valley National BankCourt of Appeals for the Ninth Circuit · 1966
  5. United States v. Everett W. Gross and L. Mary GrossCourt of Appeals for the Eighth Circuit · 1969

10 more not listed; retrieve them via the Exa API.

3Cited by36 opinions

  1. Beckwith v. United StatesSupreme Court of the United States · 1976
  2. United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
  3. Donald Kilsmuth Hess and Louis Clifton Hess. v. United StatesCourt of Appeals for the Eighth Circuit · 1974
  4. United States v. Charles SchrenzelCourt of Appeals for the Eighth Circuit · 1972
  5. United States v. Richard E. HawkCourt of Appeals for the Ninth Circuit · 1974

31 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API