Legal Opinion
James T. Eicher v. United States
Court of Appeals for the First Circuit
Decided October 9, 1985No. 84-1892PublishedCited by 13 opinions
1Per curiam
Plaintiff-appellant James Eicher filed IRS Forms 1040A for the years 1981 and 1982 which provided no information except his name, address, social security number, and filing status. He placed an asterisk on each line calling for other information and attached the following footnote to the return:
“Due to the fact as stated that anything I state on this form may be used against me in a ‘DUE PROCESS COURT OF LAW.’ I am claiming my Fifth Amendment rights as prescribed by the “Constitution” which you and every employee of the U.S. Govt, has sworn to do so and has taken an oath to do so.”
Under…
2Cases cited9 opinions
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Kahn, Emily v. United StatesCourt of Appeals for the Third Circuit · 1985
- Margarito Martinez, Patricia Martinez v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 1984
- Sharon D. Welch v. United StatesCourt of Appeals for the First Circuit · 1985
- Martin A. Brennan v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Blum v. HolderCourt of Appeals for the First Circuit · 2014
- Donna L. Todd v. United States of America and R.S. Wintrode, Jr., District Director, Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1988
- Joseph A. Lefebvre v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1987
- Marvin D. Miller v. United States of America and Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1989
- Lorin G. Sloan v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1995
8 more not listed; retrieve them via the Exa API.