Legal Opinion
United States v. DeMURO
Court of Appeals for the Third Circuit
Decided April 23, 2012No. 11-1887, 11-1941PublishedCited by 30 opinions
1Opinion of the Court
OPINION OF THE COURT
PADOVA, Senior District Judge.
James and Theresa DeMuro (“the De-Muros”) owned TAD Associates, LLC (“TAD”), an engineering and surveying company in New Jersey. Between 2002 and 2008, TAD failed to pay over to the IRS more than half a million dollars in taxes that it had withheld from its employees’ paychecks. As the owners and managers of TAD, the DeMuros were convicted after a jury trial of conspiracy to defraud the United States, in violation of 18 U.S.C. § 371, and 21 counts of failure to account and pay over employment taxes, in violation of 26 U.S.C. § 7202. The…
2Cases cited37 opinions
- United States v. OlanoSupreme Court of the United States · 1993
- Neder v. United StatesSupreme Court of the United States · 1999
- Huddleston v. United StatesSupreme Court of the United States · 1988
- Williams v. United StatesSupreme Court of the United States · 1992
- Cheek v. United StatesSupreme Court of the United States · 1991
32 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Securities & Exchange Commission v. TeoCourt of Appeals for the Third Circuit · 2014
- Jackson-Flavius v. PeopleSupreme Court of The Virgin Islands · 2012
- United States v. Kenneth DouglasCourt of Appeals for the Third Circuit · 2018
- Cohen v. SikiricaDistrict Court, W.D. Pennsylvania · 2013
- United States v. Binyamin StimlerCourt of Appeals for the Third Circuit · 2017
25 more not listed; retrieve them via the Exa API.