United States v. Lorin G. Sloan

How courts have described this case

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

• concluding argument that court lacked jurisdiction because defendant was a citizen of the State of Indiana but not of the United States, was “simply wrong”
• finding that defendant could avoid subsequent prosecution for conduct listed in tax evasion counts when “the indictment sufficiently designated the tax, the tax year, and the specific ... forms” that were the instrument of evasion
• “To determine 20 No. 23-3094 whether a jury instruction was plain error, we must examine the entire trial record to see if the instruction had a probable impact on the jury’s finding.”
• “Basic to [Defendant's] ‘freedom from income tax theory’ is his contention that he is not a citizen of the United States,” so he is not subject to the jurisdiction of the laws of the United States,” which proposition “is simply wrong.”
• affirming conviction of three counts of tax evasion
• rejecting “tax protester” arguments respecting jurisdiction

Source: CourtListener parenthetical corpus (CC0).