Legal Opinion
United States v. Ted H. Kimball
Court of Appeals for the Ninth Circuit
Decided February 26, 1990No. 87-1392PublishedCited by 23 opinions
1Opinion of the Court
O’SCANNLAIN, Circuit Judge:
Kimball appeals from his conviction on three counts of willful failure to file an income tax return in violation of 26 U.S.C. § 7203. On appeal, Kimball alleges several errors, including a claim that the forms he submitted to the Internal Revenue Service (“IRS”) constituted “returns” under the statute, thus precluding as a matter of law his conviction for failure to file a return. We agree and reverse.
I
In April 1981, after the IRS had sent him four notices of delinquency, Kimball filed an IRS Form 1040 for the year 1979 on which he wrote only asterisks in the spaces…
2Cases cited14 opinions
- Joseph R. Bolker v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1985
- George v. Zmuda and Walburga Zmuda v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1984
- Zmuda v. CommissionerUnited States Tax Court · 1982
- UNITED STATES of America, Plaintiff-Appellee, v. James E. KESSI, Defendant-AppellantCourt of Appeals for the Ninth Circuit · 1989
- United States v. Oscar H. KleeCourt of Appeals for the Ninth Circuit · 1974
9 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- United States v. Edward X. MondelloCourt of Appeals for the Ninth Circuit · 1991
- United States v. Stephen W. BentsonCourt of Appeals for the Ninth Circuit · 1991
- United States v. Manouk Mkhsian, United States of America v. Abram Meliksetian, United States of America v. Andranik SogoyanCourt of Appeals for the Ninth Circuit · 1993
- Medicare & Medicaid Guide P 42,940 United States of America v. Wendy Miller DesalvoCourt of Appeals for the Ninth Circuit · 1994
- United States v. Ronald Keith Baker, United States of America v. Robert MajorsCourt of Appeals for the Ninth Circuit · 1994
18 more not listed; retrieve them via the Exa API.