Legal Opinion
United States v. John E. Holroyd
Court of Appeals for the Second Circuit
Decided April 18, 1984No. 1016, Docket 83-1451PublishedCited by 32 opinions
1Opinion of the Court
IRVING R. KAUFMAN, Circuit Judge:
Section 7206(1) of the Internal Revenue Code, 26 U.S.C. § 7206(1) (1976), proscribes the willful filing with the Internal Revenue Service of any statement, verified by a written declaration that it is made under penalty of perjury, that an individual does not believe to be accurate in every material respect. 1 We consider today the question whether a statement on an IRS form whose use is not expressly authorized by statute or regulation may serve as a basis for prosecution under that section.
Judge Curtin, in the court below, 579 F.Supp. 494, dismissed an…
2Cases cited29 opinions
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Spies v. United StatesSupreme Court of the United States · 1943
- Mohasco Corp. v. SilverSupreme Court of the United States · 1980
- Aaron v. Securities & Exchange CommissionSupreme Court of the United States · 1980
24 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Whitaker v. American Telecasting, Inc.Court of Appeals for the Second Circuit · 2001
- Jane L. Wheel v. Stuart Robinson, Superintendent of Chittenden County Correctional CenterCourt of Appeals for the Second Circuit · 1994
- United States Football League v. National Football LeagueCourt of Appeals for the Second Circuit · 1988
- United States v. Patricia Skinner, Raymond Blodgett, William Sherman, and Debra Rexford, Patricia Skinner and Raymond BlodgettCourt of Appeals for the Second Circuit · 1991
- United States v. Alan E. RosenthalCourt of Appeals for the Second Circuit · 1993
27 more not listed; retrieve them via the Exa API.