United States v. Robert Singh Mal

How courts have described this case

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

• addressing ineffective assistance claim on direct appeal because record was sufficiently complete
• evasion of payment “involves conduct designed to place assets beyond the government’s reach after a tax liability has been assessed”
• “[Section] 7201 proscribes a single crime—tax evasion—which may be accomplished either by evading the assessment of tax or the payment of tax.”
• “Evasion of payment . . . generally involves conduct designed to place assets beyond the government’s reach after a tax liability has been assessed. . . .”
• Section 7201 requires a willful commission in addition to a willful omission; however, a prior, concomitant, or subsequent false statement may raise a violation under Section 7203 to a violation under Section 7201

Source: CourtListener parenthetical corpus (CC0).