Legal Opinion
United States v. Joe Raymond Brooks
Court of Appeals for the Eighth Circuit
Decided May 4, 1999No. 98-1317PublishedCited by 48 opinions
1Opinion of the Court
BRIGHT, Circuit Judge.
Defendant appellant Joe Raymond Brooks appeals his conviction and sentence after a jury found Brooks guilty of one count of failure to file a tax return, in violation of 26 U.S.C. § 7203, and two counts of tax evasion, in violation of 26 U.S.C. § 7201. Brooks seeks reversal of his conviction and review of his sentence. Brooks contends that the evidence adduced at trial was insufficient to support his conviction, principally because Brooks believed in good faith that the Internal Revenue Code (“Code”) did not require him to pay federal income taxes. He further asserts…
2Cases cited36 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. DunniganSupreme Court of the United States · 1993
- Cheek v. United StatesSupreme Court of the United States · 1991
- Sansone v. United StatesSupreme Court of the United States · 1965
- Ham v. South CarolinaSupreme Court of the United States · 1973
31 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- United States v. Gregory Charles Ervasti, United States of America v. Deniene "Dee" ErvastiCourt of Appeals for the Eighth Circuit · 2000
- United States v. Willie BoydCourt of Appeals for the Eighth Circuit · 1999
- United States v. Efrain Campa-FabelaCourt of Appeals for the Eighth Circuit · 2000
- United States v. BarkerCourt of Appeals for the Eighth Circuit · 2009
- United States v. Paul David AndersonCourt of Appeals for the Eighth Circuit · 2004
43 more not listed; retrieve them via the Exa API.