SCHULMAN

v.

UNITED STATES

Citator

Cited By

• United States v. Tranakos, 911 F.2d 1422 (10th Cir. 1990)
  …ies of debatable legality, as opposed to those who actually assist others in effectuating those strategies. United States v. Krall, 835 F. 2d 711, 713-14 (8th Cir.1987); see United States v. Schulman, 817 F. 2d 1355, 1359 (9th Cir.) cert. dismissed, 483 U.S. 1042, 108 S.Ct. 362, 97 L.Ed.2d 803 (1987); United States v. Russell, 804 F. 2d 571, 576 (9th Cir.1986) (Ferguson, J., concurring). Tranakos did more [*1431] than advocate the trusts, so he can draw no support from Dahlstrom. See United States v. Vreeken…
• White v. Collins, 959 F.2d 1319 (5th Cir. 1992)
  …able cause [*1322] unless the habeas petitioner has made a substantial showing of the denial of a federal right. Barefoot v. Estelle, 463 U.S. 880, 103 S.Ct. 3383, 77 L.Ed.2d 1090 (1983); Rault v. Butler, 826 F. 2d 299, 302 (5th Cir.), cert. denied, 483 U.S. 1042, 108 S.Ct. 14, 97 L.Ed.2d 803 (1987). This requires the petitioner to “demonstrate that the issues are debatable among jurists of reason; that a court could resolve the issues [in a different manner]; or that the questions are ‘adequate to deserve e…
• United States v. Pacheco, 912 F.2d 297 (9th Cir. 1990)
  …s); United States v. Mussry, 726 F. 2d 1448, 1454 (9th Cir.) (same), cert. denied, 469 U.S. 855, 105 S.Ct. 180, 83 L.Ed.2d 114 (1984); cf. United States v. Schulman, 817 F. 2d 1355, 1359 (9th Cir.) (“sham transactions are illegal”), cert. dismissed, 483 U.S. 1042, 108 S.Ct. 362, 97 L.Ed.2d 803 (1987); United States v. Clardy, 612 F. 2d 1139, 1152-53 (9th Cir.1980) (affirming conviction under section 7206 for “sham” tax deductions). Pacheco also claims that if his conduct was illegal, there was insufficient…