United States v. Victor S. Voorhies

How courts have described this case

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

• holding that evidence that defendant “was put on notice of tentative tax deficiencies” yet failed to modify his conduct supports a conviction for willful tax evasion
• “Voorhies’ conduct in 1974 [of liquidating assets and transporting proceeds to Switzerland] had the ‘likely effect’ of misleading or concealing.”
• \Voorhies' conduct in 1974 [of liquidating assets and transporting proceeds to Switzerland] had the 'likely effect' of misleading or concealing.\
• “A tax deficiency exists [by operation of law] from the date a return is due to be filed . . . .”
• so-called badges of fraud may be established by acts both prior and subsequent to the indictment period may be probative of the defendant's state of mind

Source: CourtListener parenthetical corpus (CC0).