[DOWNLOAD] "United States v. Blake" by Eleventh Circuit U.S. Court of Appeals ~ Book PDF Kindle ePub Free

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eBook details

• Title: United States v. Blake
• Author : Eleventh Circuit U.S. Court of Appeals
• Release Date : January 17, 1989
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

Appellant, Gerald Kaiser, pleaded guilty to a four count tax indictment. Counts one and two of the indictment alleged tax evasion in violation of 26 U.S.C. § 7201 for the calendar years 1979 and 1980. Both counts alleged that Kaiser "did willfully and knowingly attempt to evade and defeat a large part of the income tax due and owing by him. .. for the calendar year [1979, count one; 1980, count two], by signing. .. a false and fraudulent U.S. Individual Income Tax Return, Form 1040... ." Counts three and four of the indictment alleged that Kaiser violated 26 U.S.C. § 7206(1) by filing false tax returns for 1979 and 1980, the same returns that are the subject of counts one and two. Counts three and four allege that Kaiser "did willfully and knowingly make and subscribe a United States Individual Income Tax Return, Form 1040, for the calendar year [1979, count three; 1980, count four], which was verified by a written declaration that it was made under the penalties of perjury. .. which said Individual Income Tax Return he did not believe to be true and correct as to every material matter... ."

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