Legal Opinion
United States v. James Brian Smith
Court of Appeals for the Tenth Circuit
Decided October 3, 1973No. 73-1137PublishedCited by 30 opinions
1Per curiam
On May 26, 1971, James Brian Smith filed with his employer a withholding exemption certificate, Form W-4, which stated that he was entitled to ten exemptions. The following day he wrote a letter to the Internal Revenue Service in which he admitted that he was claiming these ten exemptions despite being entitled to only two. He explained that this action would enable him to receive his full wage and stated personal and religious convictions that the withholding provisions of the income tax law were unconstitutional.
An ensuing IRS investigation culminated in the filing of an information against…
2Cases cited9 opinions
- Abel v. United StatesSupreme Court of the United States · 1960
- Turner v. United StatesSupreme Court of the United States · 1970
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- United States v. John Paul MalinowskiCourt of Appeals for the Third Circuit · 1973
4 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Becker v. KrollCourt of Appeals for the Tenth Circuit · 2007
- United States v. L. Shyrl BrownCourt of Appeals for the Tenth Circuit · 1979
- United States v. Marshall Zeidman and J. O. M. Account Services International, Inc.Court of Appeals for the Seventh Circuit · 1976
- Campbell v. Amax Coal Co.Court of Appeals for the Tenth Circuit · 1979
25 more not listed; retrieve them via the Exa API.