Legal Opinion
United States v. Anderson
District Court, W.D. Arkansas
Decided May 20, 1966No. Crim. A. 894PublishedCited by 12 opinions
1Opinion of the Court
JOHN E. MILLER, Chief Judge.
On March 10, 1966, the Grand Jury returned a three-count indictment in the Hot Springs Division of this court, charging the defendant, Sam L. Anderson, with violating 26 U.S.C.A. § 7206(1).
Count I charges that on or about April 15, 1960, in the Western District of Arkansas, the said defendant, Sam L. Anderson, “did wilfully and knowingly make and subscribe a joint income tax return, Form 1040, for the calendar year 1959, in his name and in the name of his wife, which was verified by a written declaration that it was made under the penalties of perjury, which said…
2Cases cited25 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Local 167, International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1934
- Amos v. CommissionerUnited States Tax Court · 1964
- John W. Amos v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1965
20 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Wright v. CommissionerUnited States Tax Court · 1985
- Earl J. Lollis and Ruth Lollis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- United States v. TuckerDistrict Court, S.D. New York · 1966
- Considine v. CommissionerUnited States Tax Court · 1977
- Considine v. United StatesUnited States Court of Claims · 1981
7 more not listed; retrieve them via the Exa API.