wserra wrote:In re Lowell H. Becraft, Jr. (Nelson), 885 F.2d 547 (9th Cir. 1989). Does anyone know if Becraft has ever won a tax appeal?
Not as far as I have been able to find.
The following are
the published (and semi-published) decisions I have found involving Becraft as counsel:
United States v. Ward, 833 F.2d 1538 (11th Cir. 1987) (federal income tax is not limited to the District of Columbia and federal territories); United States v. Stahl, 792 F.2d 1438 (9th Cir. 1986), cert. denied, 479 U.S. 1036 (1987); United States v. Sitka, 845 F.2d 43 (2d Cir. 1988), cert. denied, _ U.S. _ (1988) (the validity of the ratification of the 16th Amendment and of the amendment itself "are no longer open questions"); United States v. Herbert Daniel Fleschner, et al., 78 AFTR2d Par. 96-5475, 96 TNT 205-77, No. 94-5929 (4th Cir. 10/11/1996) (conviction for conspiring to obstruct and defeat the functions of the Internal Revenue Service did not infringe on the 1st Amendment rights of the defendants); United States v. Larry R. Melton, et al., 77 AFTR2d Par. 96-864, 96 TNT 110-22, No. 94-5535 (4th Cir. 5/22/1996) (the duty to file returns and pay federal income tax is clear, and convictions for conspiracy to defraud the United States will not be overturned on the grounds that the law is vague or unclear); Fred W. Allnutt Sr. v. Mark J. Friedman (In re Allnutt), 75 AFTR2d Par. 95-937, 95 TNT 114-19, No. HAR 95-11 (U.S.D.C. D.Md. 4/11/1995) (collection of federal taxes by seizures did not violate automatic stay in bankruptcy proceedings); United States v. John L. Sasscer, 73 AFTR2d Par. 94-1011, 94 TNT 110-21, No. 92-5113 (4th Cir. 5/31/1994) (unpublished; convictions for failing to file tax returns upheld against challenges to evidentiary rulings and jury instructions); Burton Bliss, et ux. v. United States 92 TNT 154-20, No. CS-92-088-JLQ (U.S.D.C. E.D.Wa. 7/7/1992) (complaint to quiet title dismissed; a Form 4340 is presumptive proof that an assessment was properly made and notice and demand for payment sent in compliance with section 6303(a)); Fred W. Allnutt, Sr. v. Commissioner, 956 F.2d 1162, 72 TNT 63-7, No. 91-1073 (4th Cir. 2/26/1992) (per curiam; Tax Court decision upheld against challenges under the Paperwork Reduction Act), aff'ng T.C. Memo 1991-6; United States v. Donald L. Bowers, et ux., 90 TNT 246-10, No. 90-5640 (4th Cir. 11/29/1990) (failure of IRS to publish tax forms in Federal Register not a defense to convictions for tax evasion); First National Bank of Tulsa, et al. v. United States, et al., 865 F.2d 217, 89 TNT 11-17, No. 88-1623 (10th Cir. 1/4/1989) (grand jury subpoenas upheld against claims of infringement of 1st Amendment rights); Universal Church of Jesus Christ, Inc. v. Commissioner, T.C. Memo. 1988-65, No. 5759-82X ("church" found to operate for the profit of the "pastor" and not for exempt purposes); Dona H. Sly, et ux v. Commissioner, T.C. Memo. 1988-443, Docket No. 23814-82 (deficiency upheld based on benefits received by pastor from Universal Church of Jesus Christ, Inc.).
The "First National Bank of Tulsa" case involved an investigation into the "Freeman Education Association," which was an unincorporated association led by Vernon Holland, whose name rings a bell but I don't have time to check today.