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U.S. v. Silkman, No. 99-4338 (8th Cir.) (220 F.3d 935) (August 30, 2000) (Judge James B. Loken)

Loaded on Sept. 1, 2000 published in Punch and Jurists September 11, 2000
Filed under: Punch And Jurists, Sufficiency of Evidence.

Here, after the defendant was convicted of tax evaision following an earlier remand, the Court held that an unchallenged certificate of assessment is prima facie evidence of a deficiency when a taxpayer who filed no return is charges with tax evasion.

Here the Court concluded: "When a taxpayer fails to ...

 

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More from this issue:

  1. Lanier v. U.S., No. 98-2689 (7th Cir.) (220 F.3d 833) (June 12, 2000) (Judge Michael S. Kanne)
  2. Free Speech Coalition v. Reno, No. 97-16536 (9th Cir.) (220 F.3d 1113) (July 24, 2000) (Per Curiam)
  3. U.S. v. Barrios-Gutierrez, No. 99-10148 (9th Cir.) (218 F.3d 1118) (July 14, 2000) (Judge Betty Binns Fletcher)
  4. U.S. v. Littlejohn, No. 99-50417 (9th Cir.) (224 F.3d 960) (September 11, 2000) (Judge Stephen S. Trott)
  5. U.S. v. Littlejohn, No. 99-50417 (9th Cir.) (224 F.3d 960) (September 11, 2000) (Judge Stephen S. Trott)
  6. U.S. v. Swatzie, No. 00-10729 (11th Cir.) (228 F.3d 1278) (September 27, 2000) (Judge Emmett Ripley Cox)
  7. U.S. v. Jackson, No. 99-10734 (5th Cir.) (220 F.3d 635) (July 26, 2000) (Judge Jerry E. Smith)
  8. U.S. v. Lindberg, No. 99-10371 (9th Cir.) (220 F.3d 1120) (July 27, 2000) (Judge Michael Daly Hawkins)
  9. U.S. v. Knott, No. CRIM. A. 98-40022-NMG (D.Mass.) (106 F.Supp.2d 174) (July 27, 2000) (Judge Nathaniel M. Gorton)
  10. U.S. v. Silkman, No. 99-4338 (8th Cir.) (220 F.3d 935) (August 30, 2000) (Judge James B. Loken)
  11. U.S. v. Romero-Rendon, No. 99-50137 (9th Cir.) (220 F.3d 1159) (July 31, 2000) (Judge Diarmuid F. O'Scannlain)
  12. U.S. v. Martin, No. 00-1039 (1st Cir.) (228 F.3d 1) (September 28, 2000) (Judge Juan R. Torruella)
  13. U.S. v. Maslin, No. 99-CR-159-7 (N.D.N.Y.) (2000 WL 1294254) (September 14, 2000) (Judge Thomas J. McAvoy)
  14. U.S. v. Recio, No. 99-30135 (9th Cir.) (258 F.3d 1069) (September 27, 2000) (Judge James R. Browning)
  15. U.S. v. Barrios-Gutierrez, No. 99-10148 (9th Cir.) (218 F.3d 1118) (July 14, 2000) (Judge Betty Binns Fletcher)

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