Legal Opinion
United States v. Daly
Court of Appeals for the Fifth Circuit
Decided March 26, 1985No. 83-1310PublishedCited by 32 opinions
1Opinion of the Court
REAVLEY, Circuit Judge:
Defendants appeal their convictions of various crimes that resulted from their use of personal churches as a tax avoidance scheme. We affirm.
I. Facts
In 1976, Jerome Daly, a disbarred attorney and convicted tax evader, took control of the Basic Bible Church of America (BBC). The BBC had been established in 1973, and the IRS granted it tax exempt status in 1974 as a religious institution under 26 U.S.C. § 501(c)(3) (1976).
After taking control of the BBC in 1976, Daly began to sell BBC chapters at a price ranging from $500 to $1,250. Defendants Hulsey, Whatley, Wilson,…
2Cases cited15 opinions
- Chambers v. MississippiSupreme Court of the United States · 1973
- Harrington v. CaliforniaSupreme Court of the United States · 1969
- Cox v. LouisianaSupreme Court of the United States · 1965
- Brandenburg v. OhioSupreme Court of the United States · 1969
- United States v. SeegerSupreme Court of the United States · 1965
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3Cited by32 opinions
- Littlefield v. Forney Independent School DistrictCourt of Appeals for the Fifth Circuit · 2001
- United States v. Wesley WillieCourt of Appeals for the Tenth Circuit · 1991
- UNITED STATES of America, Plaintiff-Appellee, v. Bruce R. WEST, Sr., Defendant-AppellantCourt of Appeals for the Fifth Circuit · 1994
- United States v. Keith Dwayne GilbertCourt of Appeals for the Ninth Circuit · 1987
- Tweeddale v. CommissionerUnited States Tax Court · 1989
27 more not listed; retrieve them via the Exa API.