A.W. v. Marelli

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• stating that evasion of assessment cases under § 7201 can be established with the filing of a false tax return
• finding that lawyer evaded payment by depositing money into office expense account and wife's checking account rather than his personal checking account following IRS levy on that account
• affirming conviction even though “[w]e are not presented here with evasion of the magnitude of [other reported decisions.]”
• referring to the “stricter, ‘same act or transaction’ standard of Rule 8(b)”
• “An affirmative act is anything done to mislead the government or conceal funds to avoid payment of an admitted and accurate deficiency.”
• “This court must make an independent determination as to whether or not the joinder of counts under . . . was improper.”

Source: CourtListener parenthetical corpus (CC0).