Legal Opinion
United States v. Houston M. Wisenbaker, Jr.
Court of Appeals for the Fifth Circuit
Decided February 9, 1994No. 93-2190PublishedCited by 59 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
Excise: A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid.
Samuel Johnson’s Dictionary (1755)
A jury found Houston M. Wisenbaker, Jr., a purveyor of diesel fuels, guilty of two counts of attempting to evade federal excise taxes in violation of I.R.C. § 7201. On this direct appeal, he challenges the sufficiency of the evidence to support his convictions and some of the district court’s evidentiary rulings and jury instructions. He also complains that the district court improperly…
2Cases cited17 opinions
- Stirone v. United StatesSupreme Court of the United States · 1960
- Cheek v. United StatesSupreme Court of the United States · 1991
- United States v. Orange Jell BeechumCourt of Appeals for the Fifth Circuit · 1978
- United States v. Purvis Ray Cartwright and Purvis Jerome PatrickCourt of Appeals for the Fifth Circuit · 1993
- United States v. Landen Max Dula and Accrabond CorporationCourt of Appeals for the Fifth Circuit · 1993
12 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- United States v. FinleyCourt of Appeals for the Fifth Circuit · 2007
- United States v. BishopCourt of Appeals for the Fifth Circuit · 2001
- United States v. McKinneyCourt of Appeals for the Fifth Circuit · 1995
- United States v. Diana Gonzales Buchanan, Fedell Anderson, Vernon Bonner, and John BuchananCourt of Appeals for the Fifth Circuit · 1996
- United States v. Keyon Lakeith Mitchell Duford Lee MitchellCourt of Appeals for the Fifth Circuit · 2007
54 more not listed; retrieve them via the Exa API.