City of Detroit v. Pillon

Defendant-appellant Gregory M. Pillon filed income tax returns with the city of Detroit pursuant to his obligation under § 21-8-5(a), Detroit city code, for the years 1963 and 1965 showing a total tax due for the two years of approxi mately $65 but would not pay the taxes due. Defendant was found guilty in the recorder’s court of the city of Detroit of wilful refusal to pay the taxes due which is a misdemeanor subject to a fine of $500 and imprisonment for a period not exceeding 90 days. 1

Defendant, an attorney, does not attempt to challenge the constitutionality of the tax nor does he deny…