Legal Opinion
United States v. Frank F. Colacurcio
Court of Appeals for the Ninth Circuit
Decided April 7, 1975No. 74-2767PublishedCited by 42 opinions
1Opinion of the Court
OPINION
JAMESON, District Judge:
Defendant-appellant appeals from his conviction, following a jury trial, of income tax evasion for the years 1967 and 1969 in violation of 26 U.S.C. § 7201. 1
BACKGROUND
The indictment charged the omissions of taxable income from appellant’s tax returns as follows:
Claimed
Corrected Unreported
Reported Income Income
1967 $ 68,411.24 $134,900.61 $ 66,489.37
1968 85,375.36 117,480.31 32,104.95
1969 81,012.24 144,912.16 63,899.92
Totals $234,798.84 $397,293.08 $162,494.24
The net worth method 2 was used to prove the unreported income. The Government established that the…
2Cases cited22 opinions
- Barber v. PageSupreme Court of the United States · 1968
- Frank v. MangumSupreme Court of the United States · 1915
- Sealfon v. United StatesSupreme Court of the United States · 1948
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Hoag v. New JerseySupreme Court of the United States · 1958
17 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Holland v. StateMississippi Supreme Court · 1997
- United States v. Leonard A. PelulloCourt of Appeals for the Third Circuit · 1994
- State v. IngenitoSupreme Court of New Jersey · 1981
- Wilcher v. StateMississippi Supreme Court · 2003
- Conrad Schellong v. U.S. Immigration and Naturalization ServiceCourt of Appeals for the Seventh Circuit · 1986
37 more not listed; retrieve them via the Exa API.