Legal Opinion

United States v. Peter Collorafi

Court of Appeals for the Second Circuit

Decided May 31, 1989No. 391, Docket 88-1281PublishedCited by 10 opinions

1Opinion of the Court

VAN GRAAFEILAND, Circuit Judge:

The United States appeals, pursuant to 18 U.S.C. § 3731, from an in limine order of the United States District Court for the Eastern District of New York (Mishler, J.) holding inadmissable in this tax evasion prosecution two memorandum decisions and orders which had dismissed defendant’s earlier civil challenges to the federal income tax on wages. We reverse.

Peter Collorafi was indicted on four counts of willfully failing to file income tax returns for the tax years 1982 and 1983 and of willfully attempting to evade income taxes by filing W-4 forms with his…

2Cases cited11 opinions

  1. United States v. BishopSupreme Court of the United States · 1973
  2. United States v. Benjamin JamilCourt of Appeals for the Second Circuit · 1983
  3. United States v. Irwin A. SchiffCourt of Appeals for the Second Circuit · 1986
  4. United States v. Deil Otto Gustafson, United States of America v. Ralph Edwin BruinsCourt of Appeals for the Eighth Circuit · 1984
  5. United States v. Ruel Frank Brown, Jr.Court of Appeals for the Fifth Circuit · 1979

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3Cited by10 opinions

  1. United States v. LitvakCourt of Appeals for the Second Circuit · 2015
  2. United States v. Julius KlausnerCourt of Appeals for the Second Circuit · 1996
  3. United States v. Velazquez-FontanezCourt of Appeals for the First Circuit · 2021
  4. United States v. MarstonCourt of Appeals for the Eighth Circuit · 2008
  5. United States v. BealeCourt of Appeals for the Eighth Circuit · 2009

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