Legal Opinion
Doelker v. State
Ohio Supreme Court
Decided December 13, 1967No. 40698PublishedCited by 17 opinions
1Opinion of the CourtTaft, C. J.
Section 4701.16 (F) specifies, as a basis for the action taken by the accountancy board in the instant case, “conviction of any crime, an element of which is dishonesty or fraud.” In our opinion, this statutory language would only include a crime where “dishonesty or fraud” is an essential element of the crime, i. e., an element which would have to be proved in order to support a conviction.
The words of Section 7203, Title 26, U. S. Code, do not indicate that “dishonesty or fraud” is an essential element of the crime of willfully failing to make a return, which is the only crime charged…
2Cases cited10 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. MurdockSupreme Court of the United States · 1934
- Rheb v. Bar Ass'n of BaltimoreCourt of Appeals of Maryland · 1946
- Murrill v. State Board of AccountancyCalifornia Court of Appeal · 1950
- United States v. Salvatore VitielloCourt of Appeals for the Third Circuit · 1966
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Arlen v. StateOhio Supreme Court · 1980
- In Re Rocky Point Plaza Corp.Ohio Court of Appeals · 1993
- Zurow v. City of ClevelandOhio Court of Appeals · 1978
- Hayes v. State Medical Board of OhioOhio Court of Appeals · 2000
- Cite as Cook v. MaxwellOhio Court of Appeals · 1989
12 more not listed; retrieve them via the Exa API.