Legal Opinion
United States v. Cates
District Court, D. Maryland
Decided May 23, 1988No. Civ. B-86-2328PublishedCited by 7 opinions
1Opinion of the Court
WALTER E. BLACK, Jr., District Judge.
While the United States system of taxation is built on the principle of self-assessment and voluntary compliance with the Internal Revenue Code’s rules and regulations by individuals, which necessarily relies upon “the good faith and integrity of each potential taxpayer to disclose honestly all information relevant to tax liability,” United States v. Bisceglia, 420 U.S. 141, 145, 95 S.Ct. 915, 918, 43 L.Ed.2d 88 (1975), tax protestors are no strangers to the Internal Revenue Service (IRS). For these protestors and others who attempt to outwit the system,…
2Cases cited21 opinions
- Miranda v. ArizonaSupreme Court of the United States · 1966
- Boyd v. United StatesSupreme Court of the United States · 1886
- Fisher v. United StatesSupreme Court of the United States · 1976
- United States v. PowellSupreme Court of the United States · 1964
- Couch v. United StatesSupreme Court of the United States · 1973
16 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States of America and L. Simmons, Revenue Officer, of Internal Revenue Service v. Alberto E. ArgomanizCourt of Appeals for the Eleventh Circuit · 1991
- United States of America David E. Mitchell, Revenue Office of the Internal Revenue Service v. Roger L. SharpCourt of Appeals for the Fourth Circuit · 1990
- United States v. George AlleeCourt of Appeals for the First Circuit · 1989
- City of Cincinnati v. BawtenheimerOhio Supreme Court · 1992
- Cincinnati v. BawtenheimerOhio Court of Appeals · 1990
2 more not listed; retrieve them via the Exa API.