United States v. Bowers

920 F.2d 220 (1990)

From our private database of 46,300+ case briefs, written and edited by humans—never with AI.

United States v. Bowers

United States Court of Appeals for the Fourth Circuit
920 F.2d 220 (1990)

SC

Facts

Donald and Janet Bowers (defendants) were charged with failure to file their federal income tax returns. To prove that the Bowerses did not pay their taxes, the prosecution (plaintiff) introduced an Internal Revenue Service (IRS) compilation of certificates of assessments and payments that showed who had paid their taxes. The Bowerses were not included in the compilation. The compilation was sponsored at trial by employees at the IRS’s Philadelphia office. The compilation was stored electronically on the IRS’s mainframe computer in West Virginia. The Bowerses were convicted, and they appealed, arguing that the compilation introduced by the prosecution was hearsay.

Rule of Law

Issue

Holding and Reasoning (Hall, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 816,000 law students since 2011. Some law schools even subscribe directly to Quimbee for all their law students.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

Here's why 816,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 816,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,300 briefs - keyed to 988 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership