good-faith-reliance

2 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
19-139 Delmar Hardy v. United States Ninth Circuit 2019-07-30 Denied cheek-v-united-states criminal-tax good-faith good-faith-reliance jury-instruction jury-instructions professional-reliance reliance-on-accountant specific-intent tax-fraud tax-law tax-professional willfulness Whether a subjective standard must be applied in determining whether there was evidence of full disclosure to support a reliance on a tax professional…
18-1066 Tracy Chang and Howard Hsu v. United States Ninth Circuit 2019-02-14 Denied Response Waived criminal-defense criminal-procedure fourth-amendment good-faith good-faith-defense good-faith-reliance jury-instructions search-warrant standing tax-fraud Whether a court must instruct the jury on a criminal defendant's good-faith reliance on professional tax advice as a defense, the scope of discretion …