Legal Opinion
United States v. Arthur Michael Newman
Court of Appeals for the Fifth Circuit
Decided December 20, 1972No. 72-1938PublishedCited by 68 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
This is a tax fraud case where the government, unable to prove directly that defendant, Arthur Michael Newman, had unreported income, relied on the pluses of expenditures over the minuses of reported income to prove successfully a willfully conceived and executed tax evasion scheme. These are not facile cases for decision, but the schematics of our income taxation require that criminal sanctions be imposed even if rational inferences and not Geiger counter exactitudes justify a conviction.
Defendant, appealing from his conviction, alleges several grounds of error at…
2Cases cited15 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Leary v. United StatesSupreme Court of the United States · 1969
- Spies v. United StatesSupreme Court of the United States · 1943
- Sansone v. United StatesSupreme Court of the United States · 1965
- United States v. MasseiSupreme Court of the United States · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- United States v. Lewis Davis Michel, Robert Joseph Belmares, John Handy Jones, Daniel Stewart Henshaw and Ted Ray HinesCourt of Appeals for the Fifth Circuit · 1979
- Jeff T. Stone v. Ernest E. Morris, Assistant Warden, Illinois State Penitentiary, Joliet Branch Segregation UnitCourt of Appeals for the Seventh Circuit · 1977
- United States v. Dorothy JeffersonCourt of Appeals for the Seventh Circuit · 1983
- United States v. Joseph E. SmithCourt of Appeals for the D.C. Circuit · 1975
- United States v. James Travis BuckleyCourt of Appeals for the Fifth Circuit · 1978
63 more not listed; retrieve them via the Exa API.