Legal Opinion
United States v. House
District Court, W.D. Michigan
Decided June 7, 1985No. G85-23-01 CR, G85-23-02 CRPublishedCited by 6 opinions
1Opinion of the Court
OPINION ON MOTION TO RECONSIDER MOTION TO DISMISS
MILES, Chief Judge.
Defendants were indicted on March 7, 1985 on seven counts of tax evasion in violation of 26 U.S.C. § 7201, and seven counts of failure to file income tax returns in violation of 26 U.S.C. § 7203. Defendants filed a motion to dismiss the indictment on April 12, 1985, claiming that the sixteenth amendment which grants Congress the power to lay taxes was never properly ratified, and that as a result, all laws that have been passed pursuant to the authority granted by the sixteenth amendment are null and void.
The Court denied…
2Cases cited4 opinions
- Leser v. GarnettSupreme Court of the United States · 1922
- United States v. GugelDistrict Court, E.D. Kentucky · 1954
- Maryland Petition Committee v. JohnsonDistrict Court, D. Maryland · 1967
- United States v. Association of Citizens Councils of La.District Court, W.D. Louisiana · 1960
3Cited by6 opinions
- United States v. James FosterCourt of Appeals for the Seventh Circuit · 1986
- United States v. George S. SitkaCourt of Appeals for the Second Circuit · 1988
- Brown v. United StatesUnited States Court of Federal Claims · 1996
- Allnut v. Comptroller of TreasuryCourt of Special Appeals of Maryland · 1988
- United States v. SitkaDistrict Court, D. Connecticut · 1987
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