Legal Opinion
United States v. Peter Evangelista and Anthony Evangelista, Louis Evangelista and Claude Evangelista
Court of Appeals for the Second Circuit
Decided August 13, 1997No. 1478, 1479, Dockets 96-1712(L), 96-1718(CON)PublishedCited by 40 opinions
1Opinion of the Court
JACOBS, Circuit Judge:
Following a 13-day jury trial, Louis Evangelista, Sr. and his son, Claude Evangelista, were convicted in the United States District Court for the Eastern District of New York (Wexler, J.) of conspiracy to defraud the United States by impeding the Internal Revenue Service in the collection of income and payroll taxes (in violation of 18 U.S.C. § 371), and failure to pay withholding taxes and FICA contributions to the IRS (in violation of 26 U.S.C. § 7202). Evangelista, Sr., who also was convicted of evading personal income taxes (in violation of 26 U.S.C. § 7201), was…
2Cases cited21 opinions
- United States v. YoungSupreme Court of the United States · 1985
- Cheek v. United StatesSupreme Court of the United States · 1991
- Williamson v. United StatesSupreme Court of the United States · 1908
- United States v. PomponioSupreme Court of the United States · 1976
- United States v. Beech-Nut Nutrition Corp.Court of Appeals for the Second Circuit · 1989
16 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- United States v. William H. ThayerCourt of Appeals for the Third Circuit · 1999
- United States v. James GainesCourt of Appeals for the Second Circuit · 2002
- UNITED STATES v. WADE THOMAS, —Court of Appeals for the Second Circuit · 2004
- United States v. ColasuonnoCourt of Appeals for the Second Circuit · 2012
- United States v. Robert J. McCarthyCourt of Appeals for the Second Circuit · 2001
35 more not listed; retrieve them via the Exa API.