Cheek v. United States
498 U.S. 192 (1991)
FACTS
The D, Cheek, was a professional pilot who was charged with willfully failing to pay his federal income tax.
-D argued that he honestly believed that he did not have to pay his taxes because tax laws were unconstitutional.
-D also argued that he honestly believed that wages were not income included under the tax laws.
PROCEDURAL HISTORY
The trial court and the Court of Appeals convicted Cheek on the grounds that his beliefs were objectively unreasonable.
ISSUE(S)
1. In order for the D to use his honest beliefs as defense, do the beliefs need to be objectively reasonable?
2. Can the D use his belief that tax laws are unconstitutional as a defense?
3. Can the D use the belief that wages are not income as a defense?
1. In order for the D to use his honest beliefs as defense, do the beliefs need to be objectively reasonable?
2. Can the D use his belief that tax laws are unconstitutional as a defense?
3. Can the D use the belief that wages are not income as a defense?
Holding: 1. No
2. No
3. Yes
ANALYSIS-Court ruled that honest beliefs of the D do not have to be objectively reasonable and as long as the defendant honestly does something without the guilty mind, he should be allowed to use his beliefs a defense.
-The court further held that the defendant in the current case was aware of the fact that he had to pay taxes and he, as a matter of fact, had paid his taxes in the past.
-D's argument that tax laws are unconstitutional is not the innocent mistake which can be used as a defense. The defendant could have paid his taxes and could have challenged the constitutionality of the tax laws in the court, but he did not do so. So the defendant's unconstitutional argument is not an innocent mistake and can not be used as a defense. -However, the court held that the defendant's belief, that wages are not income, can be introduced as defense and it is up to the jury to decide whether these beliefs are honest.
Link to case: 498 U.S. 192
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-The court further held that the defendant in the current case was aware of the fact that he had to pay taxes and he, as a matter of fact, had paid his taxes in the past.
-D's argument that tax laws are unconstitutional is not the innocent mistake which can be used as a defense. The defendant could have paid his taxes and could have challenged the constitutionality of the tax laws in the court, but he did not do so. So the defendant's unconstitutional argument is not an innocent mistake and can not be used as a defense. -However, the court held that the defendant's belief, that wages are not income, can be introduced as defense and it is up to the jury to decide whether these beliefs are honest.
Link to case: 498 U.S. 192
---
The Most Valuable Study Material You Can Buy This Year!
I have compiled all the information that has helped me excel in law school and I want to share that information with you. My methods have helped literally hundreds of other law school students, and now they can help you too. I did not study law before starting law school, nor did I come from a distinguished background. I was the first in my family to graduate college and I knew virtually nothing about law school before my first day of class. However, I was able to find success by reading literally hundreds of sources on law school strategies and by applying those methods and others that I have learned throughout life on achieving my dreams.
Success in Law School can be a reality. Stellar Grades, Transfer Opportunities, The Best Jobs, and More! There is no reason why you should not consider taking the time to read the method that the top students in your class are undoubtedly using. Get ahead of the competition!
Even if you are a second or even a third year student, my methods can drastically raise your GPA and greatly improve your marketability. While some may say that the law school GPA does not matter in the third year, the reality is that employers do take a very serious look at one's law school GPA and in this economy, you need to be as marketable as possible.Do you want to know how to study for a final exam? Do you want to find the secrets to answering the questions on exams? What are professors looking for when they grade exams? Do you want to know how you can find out the questions that your professor will ask? What are some strategies that a law student can use to find out what a professor is looking for when he/she asks a question that you should be able to know in advance that he/she will ask?
If you want to succeed in law school, if you are serious, than there is no reason why you should not read this book: How to Win at Law School: Setting Goals for Law School Success!
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