Legal Opinion
Cheek v. United States
Supreme Court of the United States
Decided January 8, 1991No. 89-658PublishedCited by 1,098 opinions
1Opinion of the CourtJustice White
Title 26, §7201 of the United States Code provides that any person “who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof” shall be guilty of a felony. Under 26 U. S. C. § 7203, “[a]ny person required under this title ... or by regulations made under authority thereof to make a return . . . who willfully fails to . . . make such return” shall be guilty of a misde*194meanor. This case turns on the meaning of the word “willfully” as used in §§7201 and 7203.
I
Petitioner John L. Cheek has been a pilot for American Airlines since 1973. He filed…
2Cases cited27 opinions
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- Crowell v. BensonSupreme Court of the United States · 1932
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