green
Positive treatment
Quoted verbatim 2×
14.1 score
G Cite
cited 2× by 1 distinct case, last quoted 1991 ·
…reliance on advice of counsel in tax evasion cases is not a complete defense, but only a circumstance indicating good faith which the trier of fact is allowed to consider on the issue of willfulness
⚠ not in text
Treatment trajectory · 1981 → 2026 · click a year to view as-of
1981
2003
2026
Top citers, strongest first. 50 distinct citers.
How cited ↗
examined
Cited as authority (quoted)
United States v. Wesley Willie
(2×)
reliance on advice of counsel in tax evasion cases is not a complete defense, but only a circumstance indicating good faith which the trier of fact is allowed to consider on the issue of willfulness
discussed
Cited as authority (quoted)
United States v. Cargo Service Stations, Inc., T. D. McRae Incorporated, United Petroleum, Inc., Cargo Gasoline Co., Eastern Oil Company
it is axiomatic that a jury verdict cannot be impeached by evidence of intrinsic as opposed to extrinsic influences on juror deliberations
discussed
Cited "see"
United States v. Sampson
See United States v. Conforte, 624 F.2d 869, 879-80 (9th Cir.1980) (Kennedy, J.) (considering new possible grounds for bias or prejudice, but declining to consider grounds to which no objection was made previously), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see"
State v. Birinyi
See United States v. Weninger (C.A.10, 1980), 624 F.2d 163, 164 , certiorari denied (1980), 449 U.S. 1012 , 101 S.Ct. 568 , citing Von Moltke v. Gillies (1948), 332 U.S. 708, 723-24 , 68 S.Ct. 316, 323 .
cited
Cited "see"
Disability Advocates & Counseling Group, Inc. v. Betancourt
See United States v. Conforte, 457 F.Supp. 641, 652 (D.Nev.1978), aff'd, 624 F.2d 869 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980); see also Jonathan L.
discussed
Cited "see"
United States v. D'Armond
See United States v. Olson, 961 F.2d 221 , 1992 WL 78081 (10th Cir.1992) (“A defendant’s right to counsel does not imply the absolute right to counsel who agrees with Defendant’s views of the tax laws.”) (citing United States v. Weninger, 624 F.2d 163, 166 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980)).
cited
Cited "see"
United States v. Phillips
See United States v. Conforte, 457 F.Supp. 641, 652 (D.Nev.1978), aff'd, 624 F.2d 869 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980); see also Jonathan L.
cited
Cited "see"
United States v. Sarno
See United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980). 19 C.
cited
Cited "see"
95 Cal. Daily Op. Serv. 9376, 95 Daily Journal D.A.R. 16,355 United States of America v. Anthony C. Sarno and Charles W. Knapp, (Two Cases). United States of America v. Joseph v. Nash
See United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980). 19 C.
discussed
Cited "see"
Clay v. Brown, Hopkins & Stambaugh
See United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980); United States v. Foddrell, 523 F.2d 86 , 87 n. 2 (2nd Cir.), cert. denied 423 U.S. 950 , 96 S.Ct. 370 , 46 L.Ed.2d 286 (1975); Delesdernier v. Porterie, 666 F.2d 116, 121 (5th Cir.), cert. denied 459 U.S. 839 , 103 S.Ct. 86 , 74 L.Ed.2d 81 (1982).
cited
Cited "see"
United States v. Oscar Martinez-Moncivais
See United States v. Duzac, 622 F.2d 911, 913 (5th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 570 , 66 L.Ed.2d 471 (1980).
cited
Cited "see"
United States v. Martinez-Moncivais
See United States v. Duzac, 622 F.2d 911, 913 (5th Cir.), cert. denied, 449 U.S. 1012 (1980).
discussed
Cited "see"
Nichols v. Busse
(2×)
Accord, United States v. Duzac, 622 F.2d 911 (5th Cir. 1980), cert. denied 449 U.S. 1012 , 101 S. Ct. 570 , 66 L.
cited
Cited "see"
United States v. Bernard J. Atkinson
See United States v. Conforte, 624 F.2d 869, 877 (9th Cir.) (advice of counsel defense), cert. denied, 449 U.S. 1012 (1980).
discussed
Cited "see"
State Farm Fire and Cas. Co. v. Bradford Nat. Life Ins. Co.
See United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied, 449 U.S. 1012 (1980). 21 Stanwyck acknowledges in his argument that he knew during the trial of the facts supporting his argument for the recusal of the district judge.
cited
Cited "see"
United States v. Neil T. Nordbrock, United States of America v. Evelyn R. Nordbrock
See United States v. Conforte, 624 F.2d 869, 877 (9th Cir.), cert. denied, 449 U.S. 1012 (1980).
cited
Cited "see"
United States v. Samuel Waller
See United States v. Conforte, 624 F.2d 869, 881 (9th Cir.), cert. denied, 449 U.S. 1012 (1980).
discussed
Cited "see"
Patricia L. Preston La Juan M. Mitchell Leonard Jamar Preston v. United States
Section 455(b) also describes situations that create an apparent conflict, because it provides examples of situations in which a judge’s ‘impartiality might reasonably be questioned’ pursuant to section 455(a): See United States v. Conforte, 624 F.2d 869, 880-81 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
cited
Cited "see"
United States v. H. Wailen York
See United States v. Conforte, 624 F.2d 869, 880 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980)); In re International Business Machs.
examined
Cited "see"
State Bar of Nevada v. Claiborne
(7×)
also: Cited "see, e.g."
See United States v. Conforte, 624 F.2d 869 (9th Cir.) cert. denied, 449 U.S. 1012 (1980).
discussed
Cited "see"
United States v. Kevin Elwood Krzyske
(2×)
See United States v. Weninger, 624 F.2d 163 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed. 2d 470 (1980); United States v. Romero, 640 F.2d 1014, 1016 (9th Cir.1981).
cited
Cited "see"
Herrington v. County of Sonoma
See United States v. Conforte, 624 F.2d 869, 880-81 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980). 55 Actual bias is a per se ground for disqualification.
discussed
Cited "see"
United States v. Lawrence Sarsoun
(2×)
See United States v. Weninger, 624 F.2d 163 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980) (implied waiver of right to counsel where defendant failed to obtain counsel after repeated urging by trial court).
cited
Cited "see"
United States v. Charles J. Krall
See United States v. Duzac, 622 F.2d 911, 913 (5th Cir.) cert. denied, 449 U.S. 1012 , 101 S.Ct. 570 , 66 L.Ed.2d 471 (1980); Martinez, 658 F.2d at 374 .
cited
Cited "see"
Herrington v. County of Sonoma
See United States v. Conforte, 624 F.2d 869, 880-81 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
cited
Cited "see"
Duke v. Pfizer, Inc., Div. of Pfizer Hosp.
See United States v. Conforte, 457 F.Supp. 641, 656 (D.Nev.1978), aff'd, 624 F.2d 869 (9th Cir.1980), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
cited
Cited "see"
United States v. Everette A. Bohrer
See United States v. Weninger, 624 F.2d 163, 167 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
cited
Cited "see"
Nevada Pay TV v. Eighth Judicial District Court of the State of Nevada
See United States v. Conforte, 457 F.Supp. 641 , 654 n. 7 (D.Nev. 1978), aff’d, 624 F.2d 869 (9th Cir.), cert. denied, 449 U.S. 1012 (1980).
cited
Cited "see"
United States v. Frank Peter Balistrieri, Steve Disalvo, and Dennis Librizzi, Defendants
See United States v. Conforte, 624 F.2d 869, 881 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see"
People v. Smith
(2×)
“It is a valid defense to a charge of filing a false return if a defendant provides full information regarding his taxable income and expenses to an accountant qualified to prepare ... tax returns, and that the defendant adopts and files the return as prepared without having reason to believe that it is incorrect. ” (United States v. Whyte (7th Cir. 1983) 699 F.2d 375, 379 ; see Annot., Reliance on Advice of Attorney, Accountant, or Tax Expert as Defense in Criminal Prosecution for Attempt to Evade Federal Income Tax Under § 7201 of the Internal Revenue Code of 1954 ( 26 U.S.C. § 7201 ) …
cited
Cited "see"
Salmeron v. United States
See United States v. Conforte, 624 F.2d 869 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980)
cited
Cited "see"
Salmeron v. United States
See United States v. Conforte, 624 F.2d 869 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see"
United States v. Carla Florentine Hines, Leroy Dale Hines, Robert E. Woolverton, Anna Mae Hines, and Anthony A. Cassel
See United States v. Conforte, 624 F.2d 869, 879-80 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980), (whether timeliness is required is a matter of the peculiar circumstances involved).
discussed
Cited "see"
Hall v. Small Business Administration
See United States v. Conforte, 457 F.Supp. 641, 653 (D.Nev.1978) (party must raise recusal issue at earliest moment after discovering facts), aff'd, 624 F.2d 869, 880 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see"
Hall v. Small Business Administration
See United States v. Conforte, 457 F.Supp. 641, 653 (D.Nev.1978) (party must raise recusal issue at earliest moment after discovering facts), aff’d, 624 F.2d 869, 880 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see"
Marcus T. Baumann v. United States
(2×)
See United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980); United States v. Ellison, 557 F.2d 128, 133 (7th Cir.), cert. denied, 434 U.S. 965 , 98 S.Ct. 504 , 54 L.Ed.2d 450 (1977); United States v. Maestas, 523 F.2d 316, 320 (10th Cir. 1975); United States v. Bujese, 371 F.2d 120, 125 (3d Cir. 1967).
cited
Cited "see"
Commonwealth v. Tavares
See United States v. Duzac, 622 F.2d 911, 913 (5th Cir.), cert. denied, 449 U.S. 1012 (1980); Smith v. Brewer, 444 F. Supp. 482 (S.D.
discussed
Cited "see"
United States v. James W. Alverson
(2×)
For example, a sentence will be vacated if the judge considered “false or unreliable information,” if the information was “demonstrably made the basis for the sentence.” Farrow v. United States, 580 F.2d 1339, 1359 (9th Cir. 1978) (en banc); see United States v. Conforte, 624 F.2d 869, 883 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see, e.g."
Rosado v. Bridgeport Roman Catholic Diocesan Corp.
(2×)
Ed. 2d 1113 (1980); see also United States v. Conforte, 624 F.2d 869, 882 (9th Cir.) (“judge’s views on legal issues may not serve as the basis for motions to disqualify”), cert. denied, 449 U.S. 1012 , 101 S. Ct. 568 , 66 L.
cited
Cited "see, e.g."
United States v. Salemme
See also United States v. Conforte, 624 F.2d 869, 881 (9th Cir.) (Kennedy, J.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see, e.g."
United States v. Falu-Gonzalez
See also United States v. Draper, 746 F.2d 662, 665 (10th Cir.1984), citing United States v. Weninger, 624 F.2d 163, 167 (10th Cir.1980), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see, e.g."
Michael K. POLAND, Petitioner-Appellant, v. Terry STEWART, Director, Arizona Department of Corrections, Respondent-Appellee
See also United States v. Conforte, 624 F.2d 869, 882 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980) (a judge’s views on legal issues may not serve as a basis for motions to disqualify).
discussed
Cited "see, e.g."
Liteky v. United States
(2×)
See, e. g., United States v. Conforte, 624 F. 2d 869, 878-881 (CA9), cert. denied, 449 U. S. 1012 (1980).
discussed
Cited "see, e.g."
Stephen Yagman v. Republic Insurance Cna Insurance Valley Forge Insurance
Under both statutes, recusal is appropriate where “a reasonable person with knowledge of all the facts would conclude that the judge’s impartiality might reasonably be questioned.” In re Yagman, 796 F.2d at 1179 (applying section 455); see also United States v. Conforte, 624 F.2d 869, 880-81 (9th Cir.) (discussing standard for disqualification under sections 144 and 455), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see, e.g."
State v. Pierce
(2×)
See, e.g., United States v. Duzac, 622 F.2d 911, 913 (3d Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 570 , 66 L.Ed.2d 471 (1980).
cited
Cited "see, e.g."
Polaroid Corporation, Plaintiff-Respondent v. Eastman Kodak Company, Defendant-Petitioner
See, e.g., United States v. Conforte, 624 F.2d 869, 879 (9th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980). 10 .
cited
Cited "see, e.g."
Potter v. State
See, e.g., United States v. Weninger, 624 F.2d 163, 166-67 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980).
discussed
Cited "see, e.g."
Irving Kas v. Financial General Bankshares, Inc.
See, e.g., SEC v. Falstaff Brewing Corp„ 629 F.2d 62 (D.C.Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 569 , 66 L.Ed.2d 471 (1980); Goldberg v. Meridor, 567 F.2d 209 (2d Cir.1977), cert. denied, 434 U.S. 1069 , 98 S.Ct. 1249 , 55 L.Ed.2d 771 (1978). *513 Santa Fe requires a court to distinguish between an actionable omission or misrepresentation of a material fact and a claim solely for breach of a state-law fiduciary duty.
discussed
Cited "see, e.g."
Crowder v. State
See, e.g., United States v. Weninger, 624 F.2d 163, 167 (10th Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 568 , 66 L.Ed.2d 470 (1980); United States v. Gates, 557 F.2d 1086, 1088 (5th Cir.1977), cert. denied, 434 U.S. 1017 , 98 S.Ct. 737 , 54 L.Ed.2d 763 (1978); United States v. Terry, 449 F.2d 727 , *657 728 (5th Cir.1971); Glenn v. United States, 303 F.2d 536, 541 (5th Cir.1962); United States v. Arlen, 252 F.2d 491, 494-95 (2d Cir.1958); Spevak v. United States, 158 F.2d 594, 597 (4th Cir.1946), cert. denied, 330 U.S. 821 , 67 S.Ct. 771 , 91 L.Ed. 1272 (1947); People v. Guice, 83 Ill.App…
discussed
Cited "see, e.g."
Mendell v. Greenberg
See, e.g., SEC v. Falstaff Brewing Corp., 629 F.2d 62, 68 (D.C.Cir.), cert. denied, 449 U.S. 1012 , 101 S.Ct. 569 , 66 L.Ed.2d 471 (1980); *1552 Yamamoto v. Omiya, 564 F.2d 1319, 1323 (9th Cir.1977); Lewis v. Byrnes, 538 F.Supp. 1221, 1224 (S.D.N.Y.1982).
Retrieving the full opinion text from the archive…
Conforte et ux.
v.
United States
v.
United States
No. 80-399.
Supreme Court of the United States.
Dec 1, 1980.
Cited by 6 opinions | Published
Citer courts: Tenth Circuit (2) · Fifth Circuit (1)
C. A. 9th Cir. Certiorari denied.