Legal Opinion
Nelson W. Hayward v. Irl E. Day
Court of Appeals for the Eighth Circuit
Decided May 27, 1980No. 79-2055PublishedCited by 27 opinions
1Per curiam
Nelson W. Hayward, convicted by a jury in 1978 of four counts of failure to file an income tax return in violation of 26 U.S.C. § 7203, 1 appeals the denial of his postconviction petition filed pursuant to 28 U.S.C. § 2255.
In this pro se appeal Hayward contends: (1) An income tax on wages is illegal as a direct tax on the source of income; (2) he therefore had no duty to file an income tax return; (3) his failure to file could not have been willful; and (4) the district court erred in denying the petition without a hearing.
These claims are frivolous. Congress clearly intended to tax income…
2Cases cited5 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Richard Bernard Lindhorst, Jr. v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- United States v. Harold L. FranciscoCourt of Appeals for the Eighth Circuit · 1980
- United States v. William C. DouglassCourt of Appeals for the Fifth Circuit · 1973
- United States v. HaywardCourt of Appeals for the Eighth Circuit · 1979
3Cited by27 opinions
- Abrams v. CommissionerUnited States Tax Court · 1984
- United States v. Eventius T. BurtonCourt of Appeals for the Fifth Circuit · 1984
- Gerald C. Funk and Judith M. Funk v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1982
- Granzow v. CommissionerCourt of Appeals for the Seventh Circuit · 1984
- J. Douglas Kile v. Commissioner of Internal Revenue, David Granzow v. Commissioner of Internal Revenue, Basic Bible Church of America, Auxiliary Chapter 1104, Herbert C. Graf, Apostle v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1984
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