Legal Opinion
United States v. Hubert Michaud
Court of Appeals for the First Circuit
Decided October 31, 1988No. 88-1440PublishedCited by 28 opinions
1Opinion of the Court
BREYER, Circuit Judge.
Hubert Michaud appeals his conviction for “willfully attempt[ing] ... to evade ... [income] tax” liability for the years 1980 and 1981. 26 U.S.C. § 7201 (1982). His appeal is based on governmental misconduct and insufficiency of the evidence. We affirm his conviction.
1. The facts, as the jury might have found them, include the following:
a) In December 1980 Michaud, a businessman, donated a campground that he owned to the Life Science Church. He deducted about $86,000 on his 1980 income tax return, and about $106,000 on his 1981 return, which he claimed as the value of…
2Cases cited14 opinions
- Ford Motor Credit Co. v. MilhollinSupreme Court of the United States · 1980
- United States v. CaceresSupreme Court of the United States · 1979
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Paul C. Porter, United States v. Walter G. Baker, United States v. Frederick L. Hearn, United States v. Larry ReservitzCourt of Appeals for the First Circuit · 1985
- United States v. George I. BennyCourt of Appeals for the Ninth Circuit · 1986
9 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Francis A. Willhauck, Jr. v. Paul HalpinCourt of Appeals for the First Circuit · 1992
- United States v. Kenneth P. Kontny and Joann L. KontnyCourt of Appeals for the Seventh Circuit · 2001
- United States v. Hubert MichaudCourt of Appeals for the First Circuit · 1990
- United States v. Hubert MichaudCourt of Appeals for the First Circuit · 1991
- United States v. Florence L. PetersCourt of Appeals for the Seventh Circuit · 1998
23 more not listed; retrieve them via the Exa API.