Legal Opinion
Jerry M. Cohen v. United States
Court of Appeals for the Eighth Circuit
Decided April 1, 1969No. 19181_1PublishedCited by 58 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The defendant was indicted in three counts for willful failure to file individual income tax returns for 1960, 1961 and 1962 in violation of § 7203 of the Internal Revenue Code of 1954, and in eight counts for knowingly filing false employer’s quarterly tax returns for 1961 and 1962 in violation of § 7201. He was found guilty on all counts and was sentenced.
The question raised here is whether the District Court erred in refusing to exclude evidence obtained from the defendant by Internal Revenue Service Agents—evidence which the defendant contends was secured by…
2Cases cited31 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Escobedo v. IllinoisSupreme Court of the United States · 1964
- Mathis v. United StatesSupreme Court of the United States · 1968
- Louis J. Taglianetti v. United StatesCourt of Appeals for the First Circuit · 1968
- United States v. Joseph L. SclafaniCourt of Appeals for the Second Circuit · 1959
26 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Harper v. CommissionerUnited States Tax Court · 1970
- United States v. Alice E. LeaheyCourt of Appeals for the First Circuit · 1970
- United States v. Albert DickersonCourt of Appeals for the Seventh Circuit · 1969
- United States v. David LehmanCourt of Appeals for the Seventh Circuit · 1972
- United States v. Sheldon SerlinCourt of Appeals for the Seventh Circuit · 1983
53 more not listed; retrieve them via the Exa API.