Legal Opinion
United States v. Simon Gorden
Court of Appeals for the Seventh Circuit
Decided April 17, 1974No. 73-1780PublishedCited by 8 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
Defendant pleaded guilty to a criminal information for failing, after notice, to deposit in a special bank account in trust for the Government certain taxes of his employees which he withheld from their pay. 1 This was in violation of 26 U.S.C. § 7215. 2 A one-year sentence was imposed. A motion to reduce the sentence was later denied.
On appeal defendant first contends that his guilty plea was without sufficient factual basis. Although the September 29, 1972, notice served upon him pursuant to 26 U.S.C. § 7512 plainly required him to deposit the withheld taxes within…
2Cases cited7 opinions
- Williams v. New YorkSupreme Court of the United States · 1949
- Robert W. Monday v. United States of America, and Third-Party v. John A. Monday, Third-PartyCourt of Appeals for the Third Circuit · 1970
- United States v. Tommy Wayne Miller, United States of America v. Jack Atkins, A/K/A Jack TippittCourt of Appeals for the Seventh Circuit · 1974
- United States v. Frank OnestiCourt of Appeals for the Seventh Circuit · 1969
- In the Matter of Halo Metal Products, Inc., an Illinois Corporation. United States of America v. William L. Randall, Trustee, BankruptCourt of Appeals for the Seventh Circuit · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Raymond RobinCourt of Appeals for the Second Circuit · 1976
- United States v. Fritz ErneCourt of Appeals for the Ninth Circuit · 1978
- United States v. Gilbert H. PaultonCourt of Appeals for the Eighth Circuit · 1976
- United States v. George R. DreskeCourt of Appeals for the Seventh Circuit · 1976
- Pallatta v. United StatesDistrict Court, S.D. New York · 1980
3 more not listed; retrieve them via the Exa API.