Legal Opinion
United States v. Harold H. Uchimura
Court of Appeals for the Ninth Circuit
Decided September 17, 1997No. 94-10579PublishedCited by 27 opinions
1Opinion of the Court
ORDER
Appellee’s petition for rehearing is granted. The opinion filed February 25,1997, and published at 107 F.3d 1321, is withdrawn and the attached opinion is filed in its place.
OPINION
REED, District Judge:
Appellant Harold H. Uchimura (“Uehimura”) appeals his conviction for filing a materially false tax return in violation of 26 U.S.C. § 7206(1). The question presented is whether the trial court committed reversible error by ruling that “materiality” in the context of 26 U.S.C. § 7206(1) is a question of law for the court. We have jurisdiction pursuant to 28 U.S.C. § 1291 and we affirm. 1
FACT…
2Cases cited29 opinions
- United States v. OlanoSupreme Court of the United States · 1993
- Johnson v. United StatesSupreme Court of the United States · 1997
- Griffith v. KentuckySupreme Court of the United States · 1987
- TSC Industries, Inc. v. Northway, Inc.Supreme Court of the United States · 1976
- United States v. GaudinSupreme Court of the United States · 1995
24 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- State v. ReynoldsSupreme Court of Connecticut · 2003
- United States v. William L. Scholl, United States of America v. William L. SchollCourt of Appeals for the Ninth Circuit · 1999
- United States v. Michael Andrew Smith, AKA the BirdCourt of Appeals for the Ninth Circuit · 2002
- United States v. Francisco Jimenez Recio, United States of America v. Adrian Lopez-MezaCourt of Appeals for the Ninth Circuit · 2004
- United States v. Osama Musa AlferahinCourt of Appeals for the Ninth Circuit · 2006
22 more not listed; retrieve them via the Exa API.