Legal Opinion

United States v. Jackie R. Whiteside

Court of Appeals for the Fifth Circuit

Decided January 21, 1987No. 86-2425PublishedCited by 9 opinions

1Opinion of the Court

JERRE S. WILLIAMS, Circuit Judge:

Appellant, Jackie Ray Whiteside, was charged with three counts of willful failure to file individual federal income tax returns for the years 1981 through 1983, in violation of 26 U.S.C. § 7203. He is one of a number of tax protesters who undertook to make the wholly fallacious claim that wages are not taxable income. After a jury trial Whiteside was convicted on Counts II and III, the willful failure to file income tax returns for tax years 1982 and 1983. A mistrial was declared as to Count I because the jury could not reach a verdict. Whiteside was sentenced…

2Cases cited13 opinions

  1. Morris v. SlappySupreme Court of the United States · 1983
  2. United States v. James Travis BuckleyCourt of Appeals for the Fifth Circuit · 1978
  3. United States v. Deloy C. RossCourt of Appeals for the Fifth Circuit · 1975
  4. United States v. Stacey Lynn Merkt and John B. ElderCourt of Appeals for the Fifth Circuit · 1986
  5. United States v. Eventius T. BurtonCourt of Appeals for the Fifth Circuit · 1984

8 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Cheek v. United StatesSupreme Court of the United States · 1991
  2. United States v. Wesley A. Caldwell, Jr.Court of Appeals for the Fifth Circuit · 1987
  3. Robert A. Salberg v. United StatesCourt of Appeals for the Seventh Circuit · 1992
  4. United States v. Roger AgajanianCourt of Appeals for the Second Circuit · 1988
  5. United States v. John L. CheekCourt of Appeals for the Seventh Circuit · 1989

4 more not listed; retrieve them via the Exa API.

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