Legal Opinion
Albert Edwards v. United States of America, S. Frank Edwards v. United States
Court of Appeals for the Fifth Circuit
Decided July 18, 1963No. 19828_1PublishedCited by 16 opinions
1Opinion of the Court
HAYS, Circuit Judge.
Defendants appeal from judgments of conviction in the United States District Court for the Southern District of Florida, Joseph P. Lieb, J., and a jury, for “willful” failure to pay the special federal tax on persons engaged in the business of accepting wagers. 26 U.S.C. §§ *3254401, 4411, 4412, 7203. It is conceded that defendants did not pay the tax. There was no proof, however, that defendants were aware of the federal tax and “willfully” refused to pay it. We hold that such proof was indispensable, and accordingly reverse both convictions and direct that the…
2Cases cited23 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MurdockSupreme Court of the United States · 1934
- Ingram v. United StatesSupreme Court of the United States · 1959
- Felton v. United StatesSupreme Court of the United States · 1877
18 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1964
- United States v. Benjamin Magliano, Anthony Nick Magliano, and Vincent Desantis, United States of America v. Benjamin Magliano and Vincent DesantisCourt of Appeals for the Fourth Circuit · 1964
- United States v. Lionel MarquezCourt of Appeals for the Second Circuit · 1964
- United States v. James Gibson Tucker, Jr.Court of Appeals for the Fifth Circuit · 1982
- Stephen Lumetta v. United StatesCourt of Appeals for the Eighth Circuit · 1966
11 more not listed; retrieve them via the Exa API.