Legal Opinion
C. George Swallow v. United States
Court of Appeals for the Tenth Circuit
Decided December 12, 1963No. 7405_1PublishedCited by 27 opinions
1Per curiam
Appellant, Swallow, was convicted of income tax law violations, and his conviction was affirmed on appeal. Swallow v. United States, 10 Cir., 307 F.2d 81, cert. denied 371 U.S. 950, 83 S.Ct. 504, 9 L.Ed.2d 499, reh. denied 372 U.S. 925, 83 S.Ct. 718, 9 L.Ed.2d 731. By motion under 28 U.S.C. § 2255, he alleges that the statutes under which he was convicted are unconstitutional and the sentence therefore void. It is asserted in the motion that the income tax laws and regulations are so complex that it is impossible for a taxpayer to comprehend and comply with them, and, therefore, violate the…
2Cases cited14 opinions
- Massachusetts v. MellonSupreme Court of the United States · 1923
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Knowlton v. MooreSupreme Court of the United States · 1900
- Commissioner v. AckerSupreme Court of the United States · 1959
- Muste v. CommissionerUnited States Tax Court · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
- Howard L. Lull and Barbara B. Lull v. Commissioner of Internal Revenue, Peter W. Herby v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1979
- Jerome Daly v. United States of America and Raymond H. Ehlers, Revenue Agent, Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1968
- John W. Crowe v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
22 more not listed; retrieve them via the Exa API.