Legal Opinion
United States v. Sherman H. Merritt and Lupe Merritt
Court of Appeals for the Fifth Circuit
Decided March 12, 1981No. 80-1802PublishedCited by 20 opinions
1Opinion of the Court
AINSWORTH, Circuit Judge:
Appellants Dr. Sherman Merritt and Lupe Merritt were found guilty, after a jury trial, on three counts each of an indictment charging failure to file income tax returns in violation of 26 U.S.C. § 7203. They appeal their conviction, asserting the district court erred in failing to grant their motion for acquittal on the grounds 1) that there was insufficient evidence to show that Sherman Merritt was willful in failing to file a tax return, 2) that the evidence was insufficient to prove Lupe Merritt was married to Sherman Merritt and therefore entitled to one half of…
2Cases cited11 opinions
- Williams v. IllinoisSupreme Court of the United States · 1970
- Tate v. ShortSupreme Court of the United States · 1971
- Burns v. United StatesSupreme Court of the United States · 1932
- United States v. McArthur Edwards, AKA Edwards McArthur and Charles Darnell WardCourt of Appeals for the Fifth Circuit · 1974
- United States v. Charles Robert WhiteCourt of Appeals for the Fifth Circuit · 1980
6 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- United States v. Nestor Ruiz, Jr.Court of Appeals for the Fifth Circuit · 1988
- United States v. Ronald L. Voda, Sr.Court of Appeals for the Fifth Circuit · 1993
- United States v. James E. StaffordCourt of Appeals for the Fifth Circuit · 1993
- United States v. Donald R. Thomas and Jerry L. TroutmanCourt of Appeals for the Seventh Circuit · 1985
- United States v. Jeffrey L. GreenCourt of Appeals for the Ninth Circuit · 1984
15 more not listed; retrieve them via the Exa API.