Legal Opinion
United States v. Gary A. Rickman
Court of Appeals for the Tenth Circuit
Decided December 5, 1980No. 80-1113PublishedCited by 64 opinions
1Opinion of the Court
BREITENSTEIN, Circuit Judge.
Defendant-appellant, a tax protestor, was found guilty by a jury on a two-count charge of wilfull failure to file federal income tax returns for 1975 and 1976 in violation of 26 U.S.C. § 7203. We affirm.
The first claim for reversal is that his prosecution was unconstitutionally selective and discriminatory. Defendant was employed by the Kansas City, Kansas, Community Junior College as a mathematics professor and by Montgomery Ward as a collector. As a teacher he told his classes that the federal tax laws were unconstitutional. A daughter of an agent of the Internal…
2Cases cited16 opinions
- Bordenkircher v. HayesSupreme Court of the United States · 1978
- Oyler v. BolesSupreme Court of the United States · 1962
- United States v. PomponioSupreme Court of the United States · 1976
- United States v. Pablo BerriosCourt of Appeals for the Second Circuit · 1974
- Norman v. Baltimore & Ohio RailroadSupreme Court of the United States · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Reiff v. CommissionerUnited States Tax Court · 1981
- Cabirac v. Comm'rUnited States Tax Court · 2003
- United States v. Thomas J. BassfordCourt of Appeals for the First Circuit · 1987
- United States v. Carroll SamaraCourt of Appeals for the Tenth Circuit · 1981
- Waltner v. United StatesCourt of Appeals for the Federal Circuit · 2012
59 more not listed; retrieve them via the Exa API.