United States v. Gerald M. Popkin
Court of Appeals for the Eleventh Circuit
1Opinion of the Court
LIVELY, Senior Circuit Judge:
The defendant, Gerald M. Popkin, appeals from his jury conviction for violating 26 U.S.C. § 7212(a), one of the provisions of Chapter 75 of the Internal Revenue Code, which creates a number of tax crimes. Specifically, § 7212 criminalizes attempts to interfere with administration of internal revenue laws, and subsection (a) *1536prohibits corrupt or forcible interference. The defendant contends that neither the activities referred to in the indictment nor those revealed by the evidence constitutes a crime under § 7212(a).
I
A
The criminal charges against the defendant…
2Cases cited8 opinions
- Parr v. United StatesSupreme Court of the United States · 1960
- United States v. PartinCourt of Appeals for the Fifth Circuit · 1977
- United States v. Lester Irvin ReevesCourt of Appeals for the Fifth Circuit · 1985
- United States v. Thomas Andrew GriffinCourt of Appeals for the Fifth Circuit · 1979
- United States v. William Thomas MartinCourt of Appeals for the Eleventh Circuit · 1984
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3Cited by37 opinions
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- United States v. FloydCourt of Appeals for the First Circuit · 2014
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