Legal Opinion

May v. Missouri Department of Revenue (In Re May)

United States Bankruptcy Appellate Panel for the Eighth Circuit

Decided August 15, 2000No. 00-6054 WMPublishedCited by 17 opinions

1Opinion of the Court

I

SCOTT, Bankruptcy Judge.

In 1979, Joseph May, D.D.S., decided that he was not subject to the tax laws, attempted to revoke his social security number, and stopped filing tax returns. From 1980 to 1983, each April 15, May would go to the Post Office in his home town and hold a flag and sign which said that taxes are not fair and that there is nothing in the Internal Revenue Code that requires a person to file a tax return. He ceased this activity only because he was ignored by persons filing them tax returns. In addition to his general disagreement with the tax laws, he took many affirmative…

2Cases cited18 opinions

  1. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  2. Grogan v. GarnerSupreme Court of the United States · 1991
  3. Neder v. United StatesSupreme Court of the United States · 1999
  4. Patsy v. Board of Regents of Fla.Supreme Court of the United States · 1982
  5. Badaracco v. CommissionerSupreme Court of the United States · 1984

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

3Cited by17 opinions

  1. Volpe v. Internal Revenue Service (In Re Volpe)United States Bankruptcy Court, N.D. Ohio · 2007
  2. Bene v. Educational Credit Management Corp. (In re Bene)United States Bankruptcy Court, W.D. New York · 2012
  3. Moffitt v. America's Servicing Co. (In Re Moffitt)United States Bankruptcy Court, E.D. Arkansas · 2009
  4. Fliss v. Iowa Department of Revenue (In Re Fliss)United States Bankruptcy Court, N.D. Iowa · 2006
  5. Krigel v. Noble (In Re American Energy Trading, Inc.)United States Bankruptcy Court, W.D. Missouri · 2003

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

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