Legal Opinion
Edward M. Heligman v. United States
Court of Appeals for the Eighth Circuit
Decided June 23, 1969No. 19288PublishedCited by 27 opinions
1Opinion of the Court
FLOYD R. GIBSON, Circuit Judge.
The defendant Edward M. Heligman was convicted of violating 26 U.S.C. § 7203, which requires, in addition to other obligations, the making (and filing) of income tax returns. 1 This section requires all corporations to file a corporate income tax return; and under 26 U.S.C. § 6062 a corporate return “shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act.”
Defendant was president of the E & H Leasing Company and as president failed to file or cause to be filed…
2Cases cited9 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Grosso v. United StatesSupreme Court of the United States · 1968
- United States v. WhiteSupreme Court of the United States · 1944
- Haynes v. United StatesSupreme Court of the United States · 1968
- Shapiro v. United StatesSupreme Court of the United States · 1948
4 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Cupp v. CommissionerUnited States Tax Court · 1975
- United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
- Conforte v. CommissionerUnited States Tax Court · 1980
- United States v. Glenn G. Goetz, A/K/A "Glenn G. Getz" United States of America v. James Calvin PerkinsCourt of Appeals for the Eleventh Circuit · 1984
- United States of America and Richard M. Humann, Revenue Agent of the Internal Revenue Service v. Elton H. SilkmanCourt of Appeals for the Eighth Circuit · 1976
22 more not listed; retrieve them via the Exa API.