Legal Opinion

United States v. Powell

Court of Appeals for the Fifth Circuit

Decided September 24, 1997No. 96-20831PublishedCited by 43 opinions

1Opinion of the Court

DeMOSS, Circuit Judge:

This appeal rises from the conviction of Joseph Reade Powell, Jr. for evading federal fuel excise taxes. Powell contests the admission of certain items of evidence and the application of the United States Sentencing Guidelines. We affirm the judgment of the district court.

I. FACTUAL BACKGROUND

From approximately July 1986 through 1991, Joseph Powell operated a wholesale distributorship of gasoline and diesel products named J.P. Energy. Powell bought a building in Kingswood, Texas, in which he maintained his offices. He sold gasoline and diesel fuel to retail outlets, such…

2Cases cited14 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Stinson v. United StatesSupreme Court of the United States · 1993
  3. United States v. VitalCourt of Appeals for the Fifth Circuit · 1995
  4. United States v. Francisco TelloCourt of Appeals for the Fifth Circuit · 1993
  5. United States v. Ronald Wesley DanielCourt of Appeals for the Sixth Circuit · 1992

9 more not listed; retrieve them via the Exa API.

3Cited by43 opinions

  1. United States v. JonesCourt of Appeals for the Seventh Circuit · 2011
  2. United States v. MilesCourt of Appeals for the Fifth Circuit · 2004
  3. United States v. James Anderson and Dean HodgeCourt of Appeals for the Fifth Circuit · 1999
  4. United States v. ConnerCourt of Appeals for the Fifth Circuit · 2008
  5. United States v. Eddie Eugene NorrisCourt of Appeals for the Fifth Circuit · 1998

38 more not listed; retrieve them via the Exa API.

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