Legal Opinion
Don L. Evans, Jr., and Everett M. Sells v. United States
Court of Appeals for the Fifth Circuit
Decided October 13, 1965No. 21471_1PublishedCited by 23 opinions
1Opinion of the Court
KILKENNY, District Judge:
STATEMENT
Each appellant was convicted, in a jury trial, on 45 counts of an indictment charging violations of the Internal Revenue Code. Four of those counts charged willful failure to register with the District Director of Internal Revenue, as required by the provisions of 26 U.S.C. § 4412. Four counts charged the appellants with willful failure to pay the special tax required by 26 U.S.C. § 4411. Thirty-seven of the counts charged appellants with engaging in the business of accepting wagers and willfully failing to file excise tax returns as required by 26 U.S.C. §…
2Cases cited20 opinions
- Ingram v. United StatesSupreme Court of the United States · 1959
- Travis v. United StatesSupreme Court of the United States · 1961
- United States v. CalamaroSupreme Court of the United States · 1957
- Armour Packing Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1907
- Albert Edwards v. United States of America, S. Frank Edwards v. United StatesCourt of Appeals for the Fifth Circuit · 1964
15 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. RoselliCourt of Appeals for the Ninth Circuit · 1970
- United States v. Angelo Pepe and Thomas Miglionico, United States of America v. Albert Joseph Facchiano, Francis Santo, Paul SantoCourt of Appeals for the Eleventh Circuit · 1984
- United States v. Charles A. Johnson, Dennis Lee Lipper, Lawrence Jess Storey, Jr., Jesse Roscoe Storey, Roger Mark Schlager and Brent HarelsonCourt of Appeals for the Fifth Circuit · 1978
- Reliance Insurance v. Mast Construction Co.Court of Appeals for the Tenth Circuit · 1998
- Norman Gradsky, George Levine, B. J. Gradsky, Robert B. Roberts, Alfred Schiff, Robert Grene, Leonard L. Glaser and E. E. Gibbons v. United StatesCourt of Appeals for the Fifth Circuit · 1967
18 more not listed; retrieve them via the Exa API.