Legal Opinion
United States v. Hecht
Court of Appeals for the Eighth Circuit
Decided March 4, 1983No. 82-1842PublishedCited by 16 opinions
1Opinion of the Court
FAGG, Circuit Judge.
Frank J. Hecht appeals from his jury conviction under 26 U.S.C. § 7201 for attempting willfully to evade or defeat corporate income tax for the year 1978. He was acquitted by the jury on the same charge for calendar years 1975, 1976 and 1977. In this appeal Hecht attacks the sufficiency of the evidence to support his conviction. He also contends that other errors entitle him to a new trial. and affirm. We reject his arguments
I
To sustain a § 7201 conviction for tax evasion, it must be shown that the defendant attempted willfully to evade the tax, that there was a tax…
2Cases cited10 opinions
- Sansone v. United StatesSupreme Court of the United States · 1965
- United States v. Clayton A. Fountain and Hugh Thomas ColombCourt of Appeals for the Seventh Circuit · 1981
- United States v. Carl Eugene PhillipsCourt of Appeals for the Eighth Circuit · 1975
- United States v. Lawrence Bey and Willie Cruso FreeCourt of Appeals for the Fifth Circuit · 1982
- United States v. John D. ParisienCourt of Appeals for the Eighth Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- United States v. HoelscherCourt of Appeals for the Eighth Circuit · 1990
- Thurman Johnson v. Jack Houser, Sheriff of Pemiscot County, MissouriCourt of Appeals for the Eighth Circuit · 1983
- United States v. Grey BearCourt of Appeals for the Eighth Circuit · 1989
- People v. SmithCalifornia Court of Appeal · 1984
- United States v. Art BernalCourt of Appeals for the Fifth Circuit · 1987
11 more not listed; retrieve them via the Exa API.