Legal Opinion

United States v. Francis J. Turano

Court of Appeals for the First Circuit

Decided September 26, 1986No. 85-1203PublishedCited by 8 opinions

1Opinion of the Court

TORRUELLA, Circuit Judge.

This case arises from appellant Francis J. Turano’s failure to file income tax returns for the years 1978-1982. The jury below found that the failure to file was willful, for which the trial judge sentenced the appellant to imprisonment for five consecu tive one month terms under 26 U.S.C. § 7203. Appellant raises three issues, which we treat in turn. First, whether the trial judge’s instruction to the jury regarding the meaning of “good faith” improperly injected an objective element into the subjective willfulness inquiry. Second, whether the evidence and jury…

2Cases cited6 opinions

  1. Eisner v. MacOmberSupreme Court of the United States · 1920
  2. Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
  3. Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
  4. United States v. Brian A. CarlsonCourt of Appeals for the Ninth Circuit · 1980
  5. United States v. Richard A. AitkenCourt of Appeals for the First Circuit · 1985

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

3Cited by8 opinions

  1. United States v. McKeeCourt of Appeals for the Third Circuit · 2007
  2. United States v. GriffinCourt of Appeals for the First Circuit · 2008
  3. United States v. John J. HoganCourt of Appeals for the First Circuit · 1988
  4. United States v. Jim C. BergmanCourt of Appeals for the Ninth Circuit · 1987
  5. United States v. Tito Santana-CamachoCourt of Appeals for the First Circuit · 1987

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

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