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3 results for “Thomas D. Selgas”

Case Title Lower Court Docketed Status Tags Question Presented
22-729 Thomas D. Selgas v. United States Fifth Circuit 2023-02-06 Denied 26-usc-7201 criminal-tax criminal-tax-law irc-section-371 irc-section-7201 tax-conspiracy tax-deficiency tax-due-and-owing tax-evasion Whether a person charged with only evasion of the payment of taxes under 26 U.S.C. §7201 can be convicted, when there is no tax due and owing
22A513 Thomas D. Selgas v. United States Fifth Circuit 2022-12-09 Presumed Complete None
22-508 John O. Green v. United States Fifth Circuit 2022-11-30 Denied 18-usc-371 conspiracy conspiracy-to-defraud criminal-law criminal-prosecution defraud-the-united-states federal-agency internal-revenue-service jury-instructions statutory-interpretation Whether a trial court in a conspiracy to defraud prosecution premised on 18 U.S.C. § 371 must instruct the trial jury about the functions of the agenc…