Legal Opinion

United States v. Dennis Kaun

Court of Appeals for the Seventh Circuit

Decided October 21, 1987No. 86-1926PublishedCited by 79 opinions

1Opinion of the Court

FLAUM, Circuit Judge.

Dennis Kaun, a tax protester, appeals from the district court’s entry of a permanent injunction against him pursuant to sections 7402(a) and 7408 of the Internal Revenue Code. Among other things, the injunction prohibits Kaun from inciting others to submit tax returns based on certain false and fraudulent income tax theories, and from advertising or marketing materials based on these theories under the guise of tax advice. Kaun argues that the district court had no statutory authority to enter an injunction against him. He also argues that the injunction is void because…

2Cases cited33 opinions

  1. Haines v. KernerSupreme Court of the United States · 1972
  2. Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
  3. Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
  4. Central Hudson Gas & Electric Corp. v. Public Service CommissionSupreme Court of the United States · 1980
  5. Roberts v. United States JayceesSupreme Court of the United States · 1984

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

3Cited by79 opinions

  1. Sierra Club v. Franklin County Power of Illinois, LLCCourt of Appeals for the Seventh Circuit · 2008
  2. Nicholas Knapp v. Northwestern University, an Illinois Not-For-Profit Corporation, and Rick TaylorCourt of Appeals for the Seventh Circuit · 1997
  3. Carolyn G. Winkler, Individually and as the Independent of the Estate of Bernie A. Winkler v. Eli Lilly & Co. And Paul SmithCourt of Appeals for the Seventh Circuit · 1997
  4. Tweeddale v. CommissionerUnited States Tax Court · 1989
  5. Ray E. Plummer v. American Institute of Certified Public AccountantsCourt of Appeals for the Seventh Circuit · 1996

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

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