Legal Opinion
United States v. James J. Kassouf
Court of Appeals for the Sixth Circuit
Decided May 21, 1998No. 96-4381PublishedCited by 48 opinions
1Opinion of the Court
JONES, J., delivered the opinion of the . court, in which COLE, J., joined. DAUGHTREY, J. (pp. 960-961), delivered a separate opinion concurring in part and dissenting in part.
OPINION
NATHANIEL R. JONES, Circuit Judge.
The government appeals the district court’s judgment dismissing one count of obstruction of the tax laws in violation of. 26 'U.S.C. § 7212(a), for failure to allege an offense. The district court found that the statute required the government to allege as elements of the offense, that the defendant, James J. Kassouf, obstructed or impeded a pending IRS investigation or…
2Cases cited37 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Pettibone v. United StatesSupreme Court of the United States · 1893
- United States v. AguilarSupreme Court of the United States · 1995
- United States v. ApfelbaumSupreme Court of the United States · 1980
- Goodyear Atomic Corp. v. MillerSupreme Court of the United States · 1988
32 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- United States v. HopperCourt of Appeals for the Ninth Circuit · 1999
- United States v. PansierCourt of Appeals for the Seventh Circuit · 2009
- United States v. James Thomas McBrideCourt of Appeals for the Sixth Circuit · 2004
- United States v. Parnell Harold BouchaCourt of Appeals for the Sixth Circuit · 2001
- Marinello v. United StatesSupreme Court of the United States · 2018
43 more not listed; retrieve them via the Exa API.