Legal Opinion

United States v. John Paul Malinowski

Court of Appeals for the Third Circuit

Decided May 7, 1973No. 72-1449PublishedCited by 130 opinions

1Opinion of the Court

OPINION OF THE COURT

ALDISERT, Circuit Judge.

This court must decide whether John Paul Malinowski violated criminal provisions' of the Internal Revenue Code when, to protest the Vietnam War, he submitted an Internal Revenue Service form which included fifteen exemptions, when he knew that thirteen of the claimed exemptions were not permitted under Section 152 of the Internal Revenue Code of 1954. Resolving this question adversely to the taxpayer, a jury found him guilty of violating Section 7205 of the Code. 1 The district court, 347 F.Supp. 347, denied motions for a new trial and judgment of…

2Cases cited26 opinions

  1. Flast v. CohenSupreme Court of the United States · 1968
  2. Morissette v. United StatesSupreme Court of the United States · 1952
  3. Screws v. United StatesSupreme Court of the United States · 1945
  4. Massachusetts v. MellonSupreme Court of the United States · 1923
  5. Spies v. United StatesSupreme Court of the United States · 1943

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

3Cited by130 opinions

  1. Rowlee v. CommissionerUnited States Tax Court · 1983
  2. Cupp v. CommissionerUnited States Tax Court · 1975
  3. United States v. Philip Berrigan, in No. 72-1938, and Elizabeth McAlister Appeal of Elizabeth McAlister InCourt of Appeals for the Third Circuit · 1973
  4. Habersham-Bey v. CommissionerUnited States Tax Court · 1982
  5. United States v. Leonard PatrickCourt of Appeals for the Seventh Circuit · 1976

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

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