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U.S. v. Hopper, No. 97-10445 (9th Cir.) (177 F.3d 824) (May 20, 1999) (Judge Stephen S. Trott)

Here the Court rejected the defendants' request for a jury instruction permitting them to argue that the underlying tax levies they were charged with evading were invalid; stating that the alleged invalidity of the levies is not a proper defense.

The Court summarized this argument as follows: "At trial, the ...

 

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