Sansone v. United States

How courts have described this case

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

• stating that the crime of tax evasion is “com- plete as soon as the false and fraudulent understatement of taxes . . . was filed”
• filing of a false tax return suffices as the affirmative act which consti tutes evasion or attempted evasion
• describing the decision to request a lesser included offense instruction as a \tactical\ one
• allowing the Government to proceed on a felony tax evasion charge even though that charge “ ‘covered precisely the same ground’ ” as two misdemeanors in the Tax Code
• noting the difference between § 7201 and § 7203 is that § 7201 requires an affirmative act
• noting that the tax liability must be \substantial\

Source: CourtListener parenthetical corpus (CC0).