Legal Opinion
United States v. Norma Moore, E. James Holmes, Fred Rodriguez, and Betty Florez
Court of Appeals for the Fifth Circuit
Decided August 19, 1993No. 91-7251PublishedCited by 55 opinions
1Opinion of the Court
DeMOSS, Circuit Judge:
I
FACTS AND PROCEEDINGS
In 1987, E. James Holmes started a tax preparation organization for the primary purpose of assisting taxpayers in preparing amended income tax returns that would reflect substantial previously unclaimed deductions. Holmes’ fee for this service was 10% of the amount to be refunded. He required the taxpayers to pay him this amount in advance, in cash. Holmes also conducted classes on how to prepare such amended tax returns.
The government describes Holmes’ method of preparing these amended returns as a reverse process which starts with the total tax…
2Cases cited16 opinions
- Strickland v. WashingtonSupreme Court of the United States · 1984
- Salen v. United States Lines Co.Supreme Court of the United States · 1962
- Allen Peteet, Ann I. Greenhill, Individually and on Behalf of the Heirs of the Estate of James Edward Greenhill, Deceased v. Dow Chemical CompanyCourt of Appeals for the Fifth Circuit · 1989
- United States v. William J. BensonCourt of Appeals for the Seventh Circuit · 1992
- United States v. George Humberto Bosch, Sr.Court of Appeals for the Ninth Circuit · 1990
11 more not listed; retrieve them via the Exa API.
3Cited by55 opinions
- United States v. FullwoodCourt of Appeals for the Fifth Circuit · 2003
- United States v. Doyle Marshall Willey, Sr.Court of Appeals for the Fifth Circuit · 1995
- United States v. John M. ClementsCourt of Appeals for the Fifth Circuit · 1996
- United States v. Marietta Joyce Chappell, Charles Edward Gibson, Robert Nathaniel Mitchem, and Rita Ann ShephardCourt of Appeals for the Fifth Circuit · 1993
- United States v. Gutierrez-FariasCourt of Appeals for the Fifth Circuit · 2002
50 more not listed; retrieve them via the Exa API.