Legal Opinion
Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of America
Court of Appeals for the Seventh Circuit
Decided May 7, 1986No. 85-1202, 85-1601PublishedCited by 289 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
Some people believe with great fervor preposterous things that just happen to coincide with their self-interest. “Tax protesters” have convinced themselves that wages are not income, that only gold is money, that the Sixteenth Amendment is unconstitutional, and so on. These beliefs all lead — so tax protesters think — to the elimination of their obligation to pay taxes. The government may not prohibit the holding of these beliefs, but it may penalize people who act on them.
It is an important function of the legal system to induce compliance with rules that a…
2Cases cited30 opinions
- Roadway Express, Inc. v. PiperSupreme Court of the United States · 1980
- United States Civil Service Commission v. National Ass'n of Letter CarriersSupreme Court of the United States · 1973
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Bill Johnson's Restaurants, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1983
- Nash v. United StatesSupreme Court of the United States · 1913
25 more not listed; retrieve them via the Exa API.
3Cited by289 opinions
- Cheek v. United StatesSupreme Court of the United States · 1991
- Neonatology Assocs., P.A. v. Comm'rUnited States Tax Court · 2000
- Mars Steel Corp. v. Continental Bank N.A.Court of Appeals for the Seventh Circuit · 1989
- Wheeler v. Comm'rUnited States Tax Court · 2006
- United States v. Wesley WillieCourt of Appeals for the Tenth Circuit · 1991
284 more not listed; retrieve them via the Exa API.