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U.S. v. Uchimura, No. 94-10579 (9th Cir.) (125 F.3d 1282) (February 25, 1997) (Judge Edward C. Jr. Reed)

This is an important tax case that confirms a strong split among the Circuits regarding the impact of the Supreme Court's decision in U.S. v. Gaudin, 132 L.Ed.2d 444 (1995) on prosecutions for filing a materially false income tax return in violation of 26 U.S.C. § 7206(1).

In Gaudin, the ...

 

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