Legal Opinion

United States v. Ruel Frank Brown, Jr.

Court of Appeals for the Fifth Circuit

Decided March 15, 1979No. 78-5662PublishedCited by 56 opinions

1Opinion of the Court

JAMES C. HILL, Circuit Judge:

Ruel Frank Brown, Jr., appeals from his convictions of failure to file income tax returns and filing a false withholding statement in violation of 26 U.S.C.A. §§ 7203 and 7205. Finding his challenges unpersuasive, we affirm.

For the years 1974 and 1975, Brown’s tax returns contained very few figures; a lengthy memorandum of law was attached instead of the information requested on the forms. Because the amount of Brown’s tax liability or refund could not be determined from the sparse information supplied on the forms, the IRS classified his tax returns as incapable…

2Cases cited24 opinions

  1. Faretta v. CaliforniaSupreme Court of the United States · 1975
  2. Glasser v. United StatesSupreme Court of the United States · 1942
  3. Holland v. United StatesSupreme Court of the United States · 1955
  4. Leona Weber, in Behalf of John R. Zimmerman and Billie Zimmerman, Petitioner v. Rudy Garza, U. S. MarshallCourt of Appeals for the Fifth Circuit · 1978
  5. United States v. JohnsonCourt of Appeals for the Fifth Circuit · 1978

19 more not listed; retrieve them via the Exa API.

3Cited by56 opinions

  1. United States v. PhillipsCourt of Appeals for the Fifth Circuit · 1981
  2. Willie James Brown v. Louie L. Wainwright, Etc.Court of Appeals for the Fifth Circuit · 1982
  3. United States v. Tommy Ray HigdonCourt of Appeals for the Fifth Circuit · 1987
  4. Ronald Duane Beaulieu v. United StatesCourt of Appeals for the Tenth Circuit · 1991
  5. United States v. Gray Moore, Jr.Court of Appeals for the Fifth Circuit · 1983

51 more not listed; retrieve them via the Exa API.

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