Cryer Motion to Dismiss Denied

[LPC]

The court has denied all of Cryer's motions to dismiss the indictment against him in a three page memorandum order. The motion to dismiss that raised all of the constitutional issues got a single paragraph (which is about all it deserved).

Defendant’s fourth motion to dismiss contends that his income, which was derived through the practice of law in Louisiana, is not “taxable income” as defined by the Internal Revenue Code. Defendant’s contention is without merit. See Commissioner v. Gleanshaw Glass Co., 346 U.S. 426 (1955); Londale [sic] v. Commissioner, 661 F.2d 71 (5th Cir. 1981). See also Sochia v. Federal-Republic's Cent. Government, Slip Copy, 2006 WL 3372509 (W.D.Tex. 2006) and authorities cited therein. The fourth motion to dismiss [Doc. No. 25] is DENIED.

United States v. Tommy K. Cryer, Case 5:06-cr-50164-SMH-MLH, Document 35 (W.D. La. 03/19/2007).