Legal Opinion
United States v. Arthur Reed Price
Court of Appeals for the Fifth Circuit
Decided June 17, 1986No. 85-2557PublishedCited by 11 opinions
1Opinion of the Court
ALVIN B. RUBIN, Circuit Judge:
A person convicted of willful failure to file tax returns or pay tax and of filing fraudulent withholding exemption certificates asserts the untenable proposition that he is not amenable to the same laws as others because he is a citizen of Texas and, as such, has special status that exempts him from payment. While he may be correct in asserting that Texas is not an ordinary state, this fact does not accord its citizens immunity from federal income taxation. We, therefore, affirm the conviction.
Arthur Price states that he is a “Dejure citizen of the State of…
2Cases cited8 opinions
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- United States v. James Ted Norris, M.D.Court of Appeals for the Fifth Circuit · 1986
- McCuin v. Texas Power & Light Co.Court of Appeals for the Fifth Circuit · 1983
- United States v. Ruel Frank Brown, Jr.Court of Appeals for the Fifth Circuit · 1979
- Georgia M. Beatty v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Brown v. United StatesUnited States Court of Federal Claims · 1996
- United States v. StoecklinDistrict Court, M.D. Florida · 1994
- United States v. Walters (In Re Walters)United States Bankruptcy Court, N.D. Indiana · 1993
- Nassar v. United StatesDistrict Court, E.D. Michigan · 1992
- United States v. HendersonCourt of Appeals for the Fifth Circuit · 2006
6 more not listed; retrieve them via the Exa API.