Legal Opinion
United States v. Paul M. Phillips
Court of Appeals for the Eleventh Circuit
Decided April 26, 1988No. 87-3040PublishedCited by 39 opinions
1Opinion of the Court
O’KELLEY, District Judge:
In this appeal, Paul M. Phillips raises two challenges to his November 3, 1986 conviction for the offenses of failing to file income tax returns for the years 1979 and 1980 in violation of 26 U.S.C. § 7203. In his first challenge, Phillips contends that the district court erred in failing to grant his motion for judgment of acquittal on count one of the indictment because the six-year statute of limitations for failure to file a return pursuant to 26 U.S.C. § 6531(4) had lapsed at the time Phillips was initially indicted on May 6, 1986. Phillips also challenges the…
2Cases cited9 opinions
- United States v. MarionSupreme Court of the United States · 1971
- United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
- Douglas Oil Co. of Cal. v. Petrol Stops NorthwestSupreme Court of the United States · 1979
- Toussie v. United StatesSupreme Court of the United States · 1970
- United States v. Vogel Fertilizer Co.Supreme Court of the United States · 1982
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. Nigel Winfield, Nigel Winfield v. United States of America, Nigel Winfield v. United StatesCourt of Appeals for the Eleventh Circuit · 1992
- United States v. Steven B. AisenbergCourt of Appeals for the Eleventh Circuit · 2004
- In Re Special Grand Jury 89-2Court of Appeals for the Tenth Circuit · 2006
- United States v. William P. TrainorCourt of Appeals for the Eleventh Circuit · 2004
- In Re Grand Jury Subpoenas 04-124-03 & 04-124-05Court of Appeals for the Sixth Circuit · 2006
34 more not listed; retrieve them via the Exa API.