United States v. Ronald Wesley Daniel

How courts have described this case

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

• holding that, under Sixth Circuit law and certain enumerated provisions of the federal Internal Revenue Code, restitution in income tax evasion cases should be based solely on the amount of tax liability for which the defendant was convicted
• holding that “when [the defendant] failed to file his federal income tax return, and the government determined his tax liability, a tax deficiency arose by operation of law, fulfilling the tax deficiency element of section 7201”
• finding defendant’s use of others’ credit cards for personal expenses and of family members as nominees to execute transactions was proof of willfulness
• affirming conviction against defendant who stopped filing returns and “began to use other individuals’ credit cards for business and personal expenses”
• rejecting defendant’s argument that no deficiency arose because there had been no assessment
• rejecting defendant’s argument that no deficiency arose because there had been no assessment

Source: CourtListener parenthetical corpus (CC0).