# United States v. Charles D. McCorkle Jr.

> Court of Appeals for the Seventh Circuit · April 1, 1975 · 511 F.2d 482

URL: https://www.frixlaw.com/law-library/cases/9461500

## Case

- **Full name:** UNITED STATES of America, Plaintiff-Appellee, v. Charles D. McCORKLE, Jr., Defendant-Appellant
- **Court:** Court of Appeals for the Seventh Circuit
- **Decided:** April 1, 1975
- **Citations:** 511 F.2d 482
- **Precedential status:** Published
- **Opinion:** Concurrence by Swygert
- **Judges:** Swygert, Castle, Fairchild, Cummings, Pell, Stevens, Sprecher, Tone
- **Cited by:** 36 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9461500

## Opinion text

SWYGERT, Circuit Judge
(concurring).
Reconsideration of the issue of wilfulness in light of the petition for rehearing, oral argument, a re-examination of the record, and Judge Castle’s persuasive opinion has led me to the conclusion that my original view, expressed in the prior opinion in this case, which I authored, was in error. I am willing to agree that the scienter requirement of the statute does not encompass specific intent to defraud the Government, although I do maintain that a purposeful, voluntary failure to file a return does in a conceptual sense contain the latent intent to defraud the Government by not reporting income on which a tax may be assessed. A review of the instructions to the jury in this case now convinces me that the element of wilfulness was properly covered by the district judge and that the conviction in this case must therefore be affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9461500. Public record. Not legal advice.