Legal Opinion
United States v. Ellefsen
Court of Appeals for the Eighth Circuit
Decided September 9, 2011No. 10-2857, 10-2858PublishedCited by 18 opinions
1Opinion of the Court
WOLLMAN, Circuit Judge.
Brian Keith Ellefsen and Mark Edward Ellefsen were convicted of conspiracy to defraud the United States, in violation of 18 U.S.C. § 371, by obstructing the Internal Revenue Service (IRS) in the assessment and collection of federal taxes. 2 Brian was also convicted of three counts of filing false income tax returns, in violation of 26 U.S.C. § 7206(1), while Mark was convicted of three counts of aiding and assisting the preparation of false income tax returns, in violation of § 7206(2). The district court 3 sentenced Brian to 22 months’ imprisonment and ordered…
2Cases cited16 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- United States v. BagleySupreme Court of the United States · 1985
- Delaware v. Van ArsdallSupreme Court of the United States · 1986
- Pennsylvania v. RitchieSupreme Court of the United States · 1987
- Truesdell v. Comm'rUnited States Tax Court · 1987
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3Cited by18 opinions
- United States v. Muhammad AnwarCourt of Appeals for the Eighth Circuit · 2018
- United States v. Chet WestCourt of Appeals for the Eighth Circuit · 2016
- Johnson v. United StatesDistrict Court, N.D. Iowa · 2012
- United States v. Michael ValloneCourt of Appeals for the Seventh Circuit · 2012
- United States v. John RankinCourt of Appeals for the Sixth Circuit · 2019
13 more not listed; retrieve them via the Exa API.