Legal Opinion

United States v. Charles J. Krall

Court of Appeals for the Eighth Circuit

Decided January 8, 1988No. 87-5036PublishedCited by 46 opinions

1Opinion of the Court

JOHN R. GIBSON, Circuit Judge.

Charles J. Krall appeals from his two-count conviction by a jury of willfully filing false income tax returns for the years 1980 and 1981 in violation of 26 U.S.C. § 7206(1) (1982). 1 On appeal, Krall argues that he did not have fair notice of the illegality of the trusts used and that his conviction therefore violates due process. Additionally, Krall contends that the district court 2 erred by (1) permitting amendment of his indictment; (2) excluding evidence of the indictment of the trust promoter; and (3) refusing to admit an affidavit of a juror which he…

2Cases cited23 opinions

  1. Lucas v. EarlSupreme Court of the United States · 1930
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. Commissioner v. CulbertsonSupreme Court of the United States · 1949
  4. United States v. BasyeSupreme Court of the United States · 1973
  5. Government of the Virgin Islands v. Beaumont Gereau, in Nos. 74-2019, 74-2020, 74-2021, 74-2022,74-2023Court of Appeals for the Third Circuit · 1975

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

3Cited by46 opinions

  1. United States v. Tom Vig, United States of America v. Donovan VigCourt of Appeals for the Eighth Circuit · 1999
  2. United States v. Susan Wintermute, United States of America v. Clarence StevensCourt of Appeals for the Eighth Circuit · 2006
  3. United States v. Richard O. Bertoli Podvey, Sachs, Meanor, Catenacci, Hildner & Cocoziello, Court-Appointed Standby Counsel for Richard O. BertoliCourt of Appeals for the Third Circuit · 1993
  4. United States v. Bruce Raymond SwintonCourt of Appeals for the Eighth Circuit · 1996
  5. United States v. Arthur P. Tranakos, United States of America v. William PilgrimCourt of Appeals for the Tenth Circuit · 1990

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

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API