United States v. Tommy Lee Gilbert

How courts have described this case

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

• concluding that defendant’s “act of paying wages to his employees, instead of remitting withholding taxes to the IRS, shows that he voluntarily and intentionally violated § 7202”
• concluding that defendant’s “act of paying wages to his employees, instead of remitting withholding taxes to the IRS, shows that he voluntarily and intentionally violated § 7202”
• “[I]f the Government never receives the tax money, the Government has to carry the burden of crediting the employee for withholding taxes that were never paid..... [T]he loss is greater when an employer accounts for the tax, but never remits it to the IRS.”
• “We agree with the district court that [Defendant’s] allegations of misconduct on the part of the IRS are not relevant to his claim of vindictive prosecution. In all but the most extreme cases, it is only the biases and motivations of the prosecutor that are relevant.”

Source: CourtListener parenthetical corpus (CC0).