Legal Opinion
United States v. Marcus Wayne Williams
Court of Appeals for the Eleventh Circuit
Decided June 14, 1989No. 88-7386PublishedCited by 27 opinions
1Opinion of the Court
HATCHETT, Circuit Judge:
We affirm the convictions and judgments in this criminal tax evasion case holding that where a shareholder, officer, or director diverts unreported funds from his or her corporation, the government is not required to characterize the funds (as dividends, loan, return of capital or otherwise) to prove a tax deficiency to support a conviction under 26 U.S.C.A. §§ 7201 or 7203; the government must only prove the diversion and that the taxpayer acted willfully.
I. FACTS
Marcus Wayne Williams was the sole shareholder, president, and chief executive officer of Technical…
2Cases cited22 opinions
- Glasser v. United StatesSupreme Court of the United States · 1942
- Jencks v. United StatesSupreme Court of the United States · 1957
- Sansone v. United StatesSupreme Court of the United States · 1965
- Truesdell v. Comm'rUnited States Tax Court · 1987
- United States v. Frank Russell, Eugene Van Aernam, John L. Dixon and Jack MurphyCourt of Appeals for the Eleventh Circuit · 1983
17 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Juan Delgado, Emilio Albelo, Juan Carlos Riverol, Tomas Raul HernandezCourt of Appeals for the Eleventh Circuit · 1995
- United States v. David S. BokCourt of Appeals for the Second Circuit · 1998
- Boulware v. United StatesSupreme Court of the United States · 2008
- United States v. Florence L. PetersCourt of Appeals for the Seventh Circuit · 1998
- United States v. JonesCourt of Appeals for the Eleventh Circuit · 2010
22 more not listed; retrieve them via the Exa API.