Legal Opinion
Donald K. Baines v. United States
Court of Appeals for the Fifth Circuit
Decided May 13, 1970No. 26163_1PublishedCited by 24 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
Donald K. Baines, defendant-appellant, appeals from his conviction by a jury for willfully evading the payment of the federal cabaret sales excise tax imposed by 26 U.S.C. § 4231(6) of the 1954 Code. 1 This is the first and only case in which a taxpayer has ever been tried criminally for the offense of failing to pay the federal cabaret excise tax. 2 The trial took place in 1968, three years after the statute imposing the cabaret tax was repealed. 3
The taxpayer and his wife, Wilma Jean Baines, were charged in an eight- count indictment with willfully attempting to evade…
2Cases cited18 opinions
- Kotteakos v. United StatesSupreme Court of the United States · 1946
- Johnson v. New JerseySupreme Court of the United States · 1966
- Holland v. United StatesSupreme Court of the United States · 1955
- Weiler v. United StatesSupreme Court of the United States · 1945
- Weiss v. United StatesCourt of Appeals for the Fifth Circuit · 1941
13 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Gordon v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- United States v. LewisCourt of Appeals for the Eighth Circuit · 1985
- United States v. James Norton, United States of America v. Paul Fosco, James Pinckard, Paul A. Di Franco, James Norton, DefendantsCourt of Appeals for the Eleventh Circuit · 1989
- Anne Needham v. White Laboratories, Inc.Court of Appeals for the Seventh Circuit · 1981
- United States v. Joe Raymond Diez and Peter A. PaloriCourt of Appeals for the Fifth Circuit · 1975
19 more not listed; retrieve them via the Exa API.