[Download] "United States v. Schulman" by United States Court of Appeals for the Ninth Circuit ~ Book PDF Kindle ePub Free
eBook details
- Title: United States v. Schulman
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 20, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
TANG, Circuit Judge: The government appeals the district court's dismissal of 23 counts of a 25-count indictment charging Schulman with conspiracy, tax fraud and perjury. The charges arose from the promotion, sale and administration of a tax shelter scheme Schulman developed, in which 91 limited partnerships purchased buildings leased to the United States Postal Service, public utilities and state governmental units, and claimed interest deductions equal to each limited partner's total capital contribution. The district court dismissed the conspiracy and tax fraud charges on the ground that the government could not prove the element of willfulness essential to convictions under 26 U.S.C. § 7206(1) (making or subscribing a false tax return) and 26 U.S.C. § 7206 (2) (aiding in preparation and presentation of a false tax return) because the government could not show that the type of tax shelter promoted by Schulman was clearly illegal in 1978 and 1979. We reverse.