Legal Opinion
United States v. Donald F. Ferris
Court of Appeals for the First Circuit
Decided December 16, 1986No. 86-1248PublishedCited by 38 opinions
1Opinion of the Court
BOWNES, Circuit Judge.
The sole issue in this case is when the six-year statute of limitations, 26 U.S.C. § 6531 1 started to run on an indictment dated January 22, 1985, charging attempted evasion of taxes due for the calendar year 1977 in violation of 26 U.S.C. § 7102. 2
A two-count indictment was returned against defendant charging evasion of taxes for the calendar years 1976 and 1977. Defendant did not file tax returns or pay taxes in either year. He moved to dismiss the indictment on the ground that it was barred by the statute of limitations. The motion was denied. Pursuant to a plea…
2Cases cited13 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Grunewald v. United StatesSupreme Court of the United States · 1957
- Toussie v. United StatesSupreme Court of the United States · 1970
- Boyce Motor Lines, Inc. v. United StatesSupreme Court of the United States · 1952
- United States v. SampsonSupreme Court of the United States · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- United States v. Alex DandyCourt of Appeals for the Sixth Circuit · 1993
- United States v. Douglas D. Wilson, United States of America v. Douglas D. WilsonCourt of Appeals for the Fourth Circuit · 1997
- United States v. Nigel Winfield, Nigel Winfield v. United States of America, Nigel Winfield v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- United States v. HunerlachCourt of Appeals for the Eleventh Circuit · 1999
- United States v. BowdoinDistrict Court, District of Columbia · 2011
33 more not listed; retrieve them via the Exa API.