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Legal Opinion

United States v. James G. Mallas Robert v. Jones, Jr., (Two Cases)

Court of Appeals for the Fourth Circuit

Decided May 20, 1985No. 84-5085(L), 84-5258PublishedCited by 50 opinions

1Opinion of the Court

WILKINSON, Circuit Judge:

Defendants appeal from their convictions for evasion of federal income taxes. We find that their contested business practices raise novel questions of tax liability to which governing law offers no clear guidance. Because the defendants therefore could not have ascertained the legal standards applicable to their conduct, criminal proceedings may not be used to define and punish an alleged failure to conform to those standards. We reverse the convictions.

I

James G. Mallas and Robert V. Jones, Jr., investment counselors in Charlotte, North Carolina, began in 1977 to…

2Cases cited17 opinions

  1. Glasser v. United StatesSupreme Court of the United States · 1942
  2. Dombrowski v. PfisterSupreme Court of the United States · 1965
  3. Leary v. United StatesSupreme Court of the United States · 1969
  4. Chiarella v. United StatesSupreme Court of the United States · 1980
  5. James v. United StatesSupreme Court of the United States · 1961

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3Cited by50 opinions

  1. Franklin Sanders v. William E. Freeman, Jr. And Charles BursonCourt of Appeals for the Sixth Circuit · 2000
  2. United States v. George Vernon HansenCourt of Appeals for the D.C. Circuit · 1985
  3. United States v. Marvin Mandel, W. Dale Hess, Harry W. Rodgers, Iii, William A. Rodgers, Irvin Kovens, and Ernest N. CoryCourt of Appeals for the Fourth Circuit · 1989
  4. Manning v. Caldwell for City of RoanokeCourt of Appeals for the Fourth Circuit · 2019
  5. United States v. Albert J. Pirro, Jr., Anthony G. PirroCourt of Appeals for the Second Circuit · 2000

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

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