Legal Opinion
United States v. James C. Dunkel
Court of Appeals for the Seventh Circuit
Decided May 11, 1990No. 89-1841PublishedCited by 39 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
James C. Dunkel, a dentist, decided in 1981 that the income tax is “voluntary”. So he quit filing tax returns. Just in case the IRS should take a contrary view, Dunk-el also started keeping two sets of books, excluding from one any cash receipts and checks that were endorsed over to his staff to pay their salaries without going through his bank accounts. Dunkel testified that he did these things to obtain more “privacy” than the banking system affords him. The jury concluded, however, that he did these things to evade tax, and that he also wilfully failed to file…
2Cases cited19 opinions
- Katz v. United StatesSupreme Court of the United States · 1967
- Oliver v. United StatesSupreme Court of the United States · 1984
- Crawford Fitting Co. v. J. T. Gibbons, Inc.Supreme Court of the United States · 1987
- California v. GreenwoodSupreme Court of the United States · 1988
- Sansone v. United StatesSupreme Court of the United States · 1965
14 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- United States v. James C. DunkelCourt of Appeals for the Seventh Circuit · 1991
- Anita Christensen and Robert Alty v. County of Boone, Illinois, and Edward KriegerCourt of Appeals for the Seventh Circuit · 2007
- United States v. Barbara E. Stefonek, Cross-AppelleeCourt of Appeals for the Seventh Circuit · 1999
- United States v. Keith Rudolph Ludwig, National Association of Criminal Defense Lawyers, Amicus CuriaeCourt of Appeals for the Tenth Circuit · 1994
- United States v. William PollenCourt of Appeals for the Third Circuit · 1992
34 more not listed; retrieve them via the Exa API.