United States v. John H. Detar, M.D.

How courts have described this case

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

• noting that the first two elements of a section 7201 offense are the same as the elements of an offense under section 7203, which criminalizes any willful failure to pay tax
• reversible error not to instruct on lesser-included offense where “a rational jury could have found a lack of intent or motive necessary to convict of evasion, while still finding a willful failure to pay taxes when due” necessary to convict of the misdemeanor

Source: CourtListener parenthetical corpus (CC0).