Legal Opinion
United States v. Andrzej Derezinski
Court of Appeals for the Eighth Circuit
Decided October 28, 1991No. 90-5544PublishedCited by 17 opinions
1Opinion of the Court
JOHN R. GIBSON, Circuit Judge.
Andrzej Derezinski appeals from his conviction for conspiring to defraud the United States by impeding, impairing, obstructing or defeating the functions of the Internal Revenue Service in the ascertainment, computation, assessment and collection of income taxes in violation of 18 U.S.C. § 371 (1988). He argues that the indictment failed to state an offense under section 371 because it alleged a general conspiracy to defraud, when it should have pleaded a conspiracy to commit a specific offense. In the alternative, Derezinski argues that section 371 is…
2Cases cited20 opinions
- Glasser v. United StatesSupreme Court of the United States · 1942
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- Kolender v. LawsonSupreme Court of the United States · 1983
- United States v. BatchelderSupreme Court of the United States · 1979
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3Cited by17 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. MoroscoCourt of Appeals for the First Circuit · 2016
- United States v. Donald Stuart FletcherCourt of Appeals for the Eighth Circuit · 2003
- United States v. Everett SilevenCourt of Appeals for the Eighth Circuit · 1993
- United States v. Ricky L. O'NeillCourt of Appeals for the Seventh Circuit · 1997
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