HUBBARD

v.

UNITED STATES

Citator

Cited By

• United States v. Civella, 666 F.2d 1122 (8th Cir. 1981)
  …t. 709, 715-16, 19 L.Ed.2d 906 (1968) (Brennan, J., concurring). A mere assertion of a fifth amendment claim, even on a tax return, will not be a defense to a § 7203 prosecution. United States v. Miller, 634 F. 2d 1134 (8th Cir. 1980), cert. denied, 451 U.S. 942, 101 S.Ct. 2026, 68 L.Ed.2d 330 (1981). Civella did not file a return at all. His only assertion of a fifth amendment privilege was to refer an IRS investigator to his lawyer. Appellant’s Brief at 20 n.2. . In fact, defendant is Nicholas Civella’s…
• United States v. Stuart, 689 F.2d 759 (8th Cir. 1982)
  …ation for calculation of a taxpayer’s liability is in most circumstances tantamount to filing no return at all. United States v. Barney, 674 F. 2d 729, 731 (8th Cir. 1982); United States v. Miller, 634 F. 2d 1134, 1135 (8th Cir. 1980), cert. denied, 451 U.S. 942, 101 S.Ct. 2026, 68 L.Ed.2d 330 (1981); United States v. Brown, 600 F. 2d 248, 251 (10th Cir.), cert. denied, 444 U.S. 917, 100 S.Ct. 233, 62 L.Ed.2d 172 (1979). . In counting days elapsed before trial, we exclude the 16-day period from July 14, 19…
• United States v. Wilber, 696 F.2d 79 (8th Cir. 1982)
  …s legal duty to pay tax. On the contrary, our review of the record reveals that he intentionally violated that duty. He therefore properly may be held criminally liable. See United States v. Miller, 634 F. 2d 1134, 1135 (8th Cir.1980), cert. denied, 451 U.S. 942, 101 S.Ct. 2026, 68 L.Ed.2d 330 (1981); United States v. Pohlman, 522 F. 2d 974, 977 (8th Cir.1975) (en banc), cert. denied, 423 U.S. 1049, 96 S.Ct. 776, 46 L.Ed.2d 638 (1976). Accordingly, we find that the district court did not err in denying Wil…