FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W222794802> ?p ?o ?g. }

• W222794802 startingPage "67" @default.
• W222794802 abstract "CASE DESCRIPTION This case addresses the issue of double jeopardy in an interesting way. Mr. Wanna was tried in criminal court on drug conspiracy charges and was found not guilty. However, in a subsequent trial for evasion of taxes he was found guilty of not paying taxes on the drugs the criminal court had found him not guilty of selling. In the second trial the government used additional witnesses that testified about the sale of drugs that did not testify in the criminal case. Among other issues, Mr. Wanna's attorney claims that the second trial was more about the selling of drugs than about the avoidance of taxes and that the tax court, in essence, convicted him of selling drugs thus violating double jeopardy. CASE SYNOPSIS When humor is effectively used the lessons learned often last much longer than otherwise. This case uses the line made famous by President Nixon to examine the transfer of knowledge between courts. We can visualize the plaintiff screaming, But I am not a I was found innocent. How can they convict me of not paying taxes on drugs that I did not sell? I am not a crook. The tax court did, in fact, convict the plaintiff on tax evasion charges even though in an earlier criminal trial he had been found not guilty on drug conspiracy charges. The primary question posed regards the results of the appeal. INSTRUCTORS' NOTES Recommendations for Teaching Approaches This case is based on U.S. versus Stuart L. Smith. Much of the narrative of the judges is taken quite closely from that case, but is not cited there to prevent students from obtaining the correct solution. There is a legal distinction between being found not guilty and innocent, which this case illustrates. The case also illustrates the difference between criminal proceedings for an offense and criminal proceedings for not paying taxes based on the offense. This case can be used to simply make these two points (difficulty level of one with minimal outside preparation), or it can be used as a starting point for an extended discussion into the legal distinction between acquittal and innocence and/or the difference between criminal charges and tax evasion charges (difficulty level of three with extensive outside preparation). Most accounting professors would probably prefer to treat it as a simple case to be covered in less than thirty minutes whereas business law professors may want to delve into the nuances and spend at least an hour on the case. The ability to use the case for multiple purposes certainly enhances its value. ASSIGNMENTS AND SOLUTIONS The primary assignment should be for the students to review the material and determine whether or not they believe the Court of Appeals will uphold the tax evasion conviction. More specific questions could be developed, and are provided below, but they are more useful in guiding discussion than in using as specific assignments. For those familiar with political satire, there once was the adage that Louisiana had the most honest governor in the United States. In fact, he was so honest that he had been proven so on three separate occasions. [Former Louisiana Governor Edwards was found not guilty in three court cases before finally being convicted.] The false pretense that failure to convict implies honesty was the essence of that satire, as it is in the claim here that acquittal in one court should have bearing in another court. Tax evasion cases are quite popular with prosecutors because they are relatively easy to prove. Usually, the only elements of the crime that the prosecutor must show are that a taxpayer received income and failed to report it and pay taxes on it. The income could have been derived from either a legal or illegal activity. However, the prosecution does not have to prove that the defendant is in fact guilty of the illegal activity, but only that he failed to pay taxes on the income produced from the activity. …" @default.
• W222794802 created "2016-06-24" @default.
• W222794802 creator A5024660636 @default.
• W222794802 creator A5039091757 @default.
• W222794802 creator A5048017843 @default.
• W222794802 date "2004-03-01" @default.
• W222794802 modified "2023-09-23" @default.
• W222794802 title "The Case of the I Am Not a Crook crook.(Instructor's Note)" @default.
• W222794802 hasPublicationYear "2004" @default.
• W222794802 type Work @default.
• W222794802 sameAs 222794802 @default.
• W222794802 citedByCount "0" @default.
• W222794802 crossrefType "journal-article" @default.
• W222794802 hasAuthorship W222794802A5024660636 @default.
• W222794802 hasAuthorship W222794802A5039091757 @default.
• W222794802 hasAuthorship W222794802A5048017843 @default.
• W222794802 hasConcept C144024400 @default.
• W222794802 hasConcept C17744445 @default.
• W222794802 hasConcept C190253527 @default.
• W222794802 hasConcept C199539241 @default.
• W222794802 hasConcept C2778428080 @default.
• W222794802 hasConcept C2778449503 @default.
• W222794802 hasConcept C2780230267 @default.
• W222794802 hasConcept C2781222033 @default.
• W222794802 hasConcept C73484699 @default.
• W222794802 hasConcept C97460637 @default.
• W222794802 hasConceptScore W222794802C144024400 @default.
• W222794802 hasConceptScore W222794802C17744445 @default.
• W222794802 hasConceptScore W222794802C190253527 @default.
• W222794802 hasConceptScore W222794802C199539241 @default.
• W222794802 hasConceptScore W222794802C2778428080 @default.
• W222794802 hasConceptScore W222794802C2778449503 @default.
• W222794802 hasConceptScore W222794802C2780230267 @default.
• W222794802 hasConceptScore W222794802C2781222033 @default.
• W222794802 hasConceptScore W222794802C73484699 @default.
• W222794802 hasConceptScore W222794802C97460637 @default.
• W222794802 hasIssue "2" @default.
• W222794802 hasLocation W2227948021 @default.
• W222794802 hasOpenAccess W222794802 @default.
• W222794802 hasPrimaryLocation W2227948021 @default.
• W222794802 hasRelatedWork W128483418 @default.
• W222794802 hasRelatedWork W1490405936 @default.
• W222794802 hasRelatedWork W1516723310 @default.
• W222794802 hasRelatedWork W1551166700 @default.
• W222794802 hasRelatedWork W2059270727 @default.
• W222794802 hasRelatedWork W2159275411 @default.
• W222794802 hasRelatedWork W2332496650 @default.
• W222794802 hasRelatedWork W2345955243 @default.
• W222794802 hasRelatedWork W239623569 @default.
• W222794802 hasRelatedWork W2776338291 @default.
• W222794802 hasRelatedWork W3122628336 @default.
• W222794802 hasRelatedWork W3123055638 @default.
• W222794802 hasRelatedWork W3123328037 @default.
• W222794802 hasRelatedWork W3124307808 @default.
• W222794802 hasRelatedWork W3124326599 @default.
• W222794802 hasRelatedWork W3156086021 @default.
• W222794802 hasRelatedWork W51582787 @default.
• W222794802 hasRelatedWork W865730343 @default.
• W222794802 hasRelatedWork W879661814 @default.
• W222794802 hasRelatedWork W218721602 @default.
• W222794802 hasVolume "10" @default.
• W222794802 isParatext "false" @default.
• W222794802 isRetracted "false" @default.
• W222794802 magId "222794802" @default.
• W222794802 workType "article" @default.