Legal Opinion
United States v. Kenneth L. Thomas
Court of Appeals for the Seventh Circuit
Decided June 6, 1986No. 85-2120PublishedCited by 91 opinions
1Opinion of the Court
EASTERBROOK, Circuit Judge.
From 1966 through 1976 Kenneth L. Thomas filed tax returns. Then he stopped, claiming that he had no tax liability. He filed a form informing his employer that he had 23 withholding allowances, which dramatically reduced the tax his employer withheld. He ceased filing returns.
An indictment filed March 19, 1984, charged Thomas with wilfully failing to file tax returns for the tax years 1979, 1980, and 1981, in violation of 26 U.S.C. § 7203. A superseding indictment filed October 1, 1984, retained these three charges and added four more: failing to file tax returns…
2Cases cited30 opinions
- United States v. CalandraSupreme Court of the United States · 1974
- Costello v. United StatesSupreme Court of the United States · 1956
- United States v. MechanikSupreme Court of the United States · 1986
- Field v. ClarkSupreme Court of the United States · 1892
- Coleman v. MillerSupreme Court of the United States · 1939
25 more not listed; retrieve them via the Exa API.
3Cited by91 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- United States v. Charles ShueCourt of Appeals for the Seventh Circuit · 1987
- United States v. William J. BensonCourt of Appeals for the Seventh Circuit · 1992
- United States v. William MontoyaCourt of Appeals for the Seventh Circuit · 1987
- United States v. Roderick K. DirdenCourt of Appeals for the Tenth Circuit · 1994
86 more not listed; retrieve them via the Exa API.