United States of America, (87-5477), (87-5750, 87-5751) v. Bob Minarik and Aline K. Campbell, (87-5477), (87-5750, 87-5751)

How courts have described this case

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

• noting that, under Internal Revenue Code provision, duty of non-concealment arises only at time of notice of assessment for back tax
• “The statute is written in the disjunctive in order to criminalize two categories of conduct: conspiracies to commit offenses specifically defined elsewhere in the federal criminal code, and conspiracies to defraud the United States.”

Source: CourtListener parenthetical corpus (CC0).