Legal Opinion
United States v. Gerrold E. Calhoun
Court of Appeals for the Fifth Circuit
Decided January 27, 1978No. 77-5175PublishedCited by 9 opinions
1Opinion of the Court
TUTTLE, Circuit Judge:
The defendant, Gerrold E. Calhoun, was indicted on two counts of tax evasion for the years 1969 and 1970, in violation of 26 U.S.C. § 7201, 1 and two counts of failure to file income tax returns covering the same years, in violation of 26 U.S.C. § 7203. 2 The jury was unable to reach a verdict as to Counts I and II, which embraced the tax evasion allegations, and those counts subsequently were dismissed on the government’s motion. Guilty verdicts were returned as to the remaining counts of failure to file. After denying motions for acquittal and a new trial, the district…
2Cases cited7 opinions
- United States v. Louis Goldstein, and Selma GoldsteinCourt of Appeals for the Third Circuit · 1974
- United States v. Peter PandilidisCourt of Appeals for the Sixth Circuit · 1975
- United States v. Marcel BourqueCourt of Appeals for the First Circuit · 1976
- George H. T. Dudley v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Vitco, Inc. v. Government of the Virgin Islands and Reuben Wheatley, Commissioner of FinanceCourt of Appeals for the Third Circuit · 1977
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. SnipesCourt of Appeals for the Eleventh Circuit · 2010
- United States v. Leo QuimbyCourt of Appeals for the Fifth Circuit · 1981
- United States v. Charles E. RiceCourt of Appeals for the Fifth Circuit · 1981
- United States v. Rex S. TaylorCourt of Appeals for the Tenth Circuit · 1987
- United States v. William J. PryCourt of Appeals for the Fifth Circuit · 1980
4 more not listed; retrieve them via the Exa API.