[Download] "United States v. Newell" by Seventh Circuit U.S. Court of Appeals # eBook PDF Kindle ePub Free

eBook details

Title: United States v. Newell
Author : Seventh Circuit U.S. Court of Appeals
Release Date : January 09, 2001
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 59 KB

Description

The defendant was convicted of willfully filing false federal income tax returns for 1994 for both himself and a Subchapter S corporation, LPM, Inc. (which well call "Inc." for a reason that will become evident in a moment), in violation of 26 U.S.C. sec. 7606(1). He was sentenced to 30 months in prison and fined $60,000. His principal ground for appeal is that the government was allowed to proceed on an "assignment of income" theory without having disclosed it in the indictment, without a jury instruction on it, and without proving it beyond a reasonable doubt.