Legal Opinion
United States v. Norbert K. Lachmann
Court of Appeals for the First Circuit
Decided November 29, 1972No. 72-1286PublishedCited by 29 opinions
1Opinion of the Court
ALDRICH, Senior Judge.
Defendant was found guilty by a jury of “willfully” failing to file timely income tax returns for the years 1964-67. 26 U.S.C. § 7203. The receipt of sufficient gross income to impose the obligation, and the failure to file in each of those years were conceded. The principal question on this appeal is whether the government’s burden as to willfulness is as the court charged, or is the heavier one for which he contends. Defendant has so confused the issues that a detailed opinion is called for.
In theory there are at least four alternative meanings of “willfully” as used…
2Cases cited20 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Paul John Carbo, Frank Palermo, Joseph Sica, Louis Tom Dragna, and Truman K. Gibson, Jr. v. United StatesCourt of Appeals for the Ninth Circuit · 1963
- Poliafico v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Marder v. MassachusettsSupreme Court of the United States · 1964
- Hargrove v. United StatesCourt of Appeals for the Fifth Circuit · 1933
15 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- United States v. BishopSupreme Court of the United States · 1973
- United States v. WinterCourt of Appeals for the First Circuit · 1981
- United States v. Geoffrey HonneusCourt of Appeals for the First Circuit · 1975
- Harold E. Harrington v. United StatesCourt of Appeals for the First Circuit · 1974
- United States v. Joseph Capone, United States of America v. Richard MurnaneCourt of Appeals for the First Circuit · 1982
24 more not listed; retrieve them via the Exa API.