[permalink] [id link]
" Under the Cheek Doctrine ( Cheek v. United States ), the United States Supreme Court ruled that a genuine, good faith belief that one is not violating the federal tax law ( such as a mistake based on a misunderstanding caused by the complexity of the tax law itself ) would be a valid defense to a charge of " willfulness " (" willfulness " in this case being knowledge or awareness that one is violating the tax law itself ), even though that belief is irrational or unreasonable.
from
Wikipedia
Some Related Sentences
Under and Doctrine
Under the Hallstein Doctrine, the FRG did not have any diplomatic relations with countries in Eastern Europe until the early 1970s, when Willy Brandt's Ostpolitik led to increased dialogue and treaties like the Treaty of Warsaw, where West Germany accepted the Oder-Neisse line as German-Polish border, and the Basic Treaty, where West and East Germany accepted each other as sovereign entities.
Under the Eisenhower Doctrine, a country could request American economic assistance and / or aid from U. S. military forces if it was being threatened by armed aggression from another state.
Under the Reagan Doctrine, the U. S. provided overt and covert aid to anti-communist guerrillas and resistance movements in an effort to " roll back " Soviet-backed communist governments in Africa, Asia, and Latin America.
Under International law, a customary international obligation or an obligation granted under a Bilateral Investment Treaty may be suspended under the Doctrine of Necessity.
" Under the Doctrine, the belief that the Sixteenth Amendment was not properly ratified and the belief that the federal income tax is otherwise unconstitutional are not treated as beliefs that one is not violating the " tax law " — i. e., these errors are not treated as being caused by the " complexity of the tax law.
Under the Truman Doctrine, the United States was prepared to send any money, equipment, or military force to countries that were threatened by the communist government, thereby offering assistance to those countries resisting communism.
Under the Eisenhower Doctrine, a country could request American economic assistance and / or aid from U. S. military forces if it was being threatened by armed aggression from another state.
Young, " Intervention Under the Monroe Doctrine: The Olney Corollary ," Political Science Quarterly, Vol.
But the United States, from 1940 through 1991 never recognized the forcible and illegal annexation of the Baltic States in conformity with the principles of the Stimson Doctrine ( US Under Secretary of State Sumner Welles ` s Declaration of July 23, 1940 ), and more than 50 countries followed this position.
Young, " Intervention Under the Monroe Doctrine: The Olney Corollary ," Political Science Quarterly, Vol.
In 1928, as Under Secretary of State to Secretary of State Frank Kellogg in the Calvin Coolidge Administration, Clark wrote the " Clark Memorandum on the Monroe Doctrine ", which repudiated the idea that the United States could arbitrarily use military force in Latin America.
*" The Essential Facilities Doctrine Under United States Antitrust Law ," 70 Antitrust L. J.
Under and v
* A Production of Amino Acids Under Possible Primitive Earth Conditions by Stanley L. Miller, Science, v. 117, May 15, 1953
Under the U. S. Constitution the President and Vice President are chosen by Electors, under a constitutional grant of authority delegated to the legislatures of the several states and the District of Columbia ( see Bush v. Gore ).
Under Terry v. Ohio, law enforcement officers are permitted to conduct a limited warrantless search on a level of suspicion less than probable cause under certain circumstances.
Under Rakas v. Illinois,, a defendant has standing to object to the admission of unconstitutionally seized evidence only if such seizure violated that defendant's Fourth Amendment rights.
Under Argersinger v. Hamlin,, counsel must be appointed in any case resulting in a sentence of actual imprisonment.
Under Chief Justices Jay, Rutledge, and Ellsworth ( 1789 – 1801 ), the Court heard few cases ; its first decision was West v. Barnes ( 1791 ), a case involving a procedural issue.
Under Marshall, the Court established the principle of judicial review, including specifying itself as the supreme expositor of the Constitution ( Marbury v. Madison ) and made several important constitutional rulings giving shape and substance to the balance of power between the federal government and the states ( prominently, Martin v. Hunter's Lessee, McCulloch v. Maryland and Gibbons v. Ogden ).
Under the White and Taft Courts ( 1910 – 1930 ), the Court held that the Fourteenth Amendment had incorporated some guarantees of the Bill of Rights against the states ( Gitlow v. New York ),
" While the headnote is not part of the Court's opinion and thus not precedent, two years later, in Pembina Consolidated Silver Mining Co. v. Pennsylvania, the Court clearly affirmed the doctrine, holding, " Under the designation of ' person ' there is no doubt that a private corporation is included the Fourteenth Amendment.
Under the U. S. Supreme Court's landmark decision in Coleman v. Miller,, any proposed amendment which has been submitted to the states for ratification and does not specify a ratification deadline may be ratified by the states at any time.
Under United States v. Miller ( 1976 ), data held by third parties is generally not subject to Fourth Amendment warrant requirements.
Under the Australian legal system, mandamus is available through section 75 ( v ) of the Australian Constitution.
Under the Comstock laws that prevailed before Roth, articulated most famously in the 1868 English case Regina v. Hicklin, any material that tended to " deprave and corrupt those whose minds are open to such immoral influences " was deemed " obscene " and could be banned on that basis.
Under English decision, Letang v Cooper, intent is required to sustain a trespass to the person cause of action ; in the absence of intent, negligence is the appropriate tort.
Under then-controlling decisions of the United States Supreme Court ( e. g., Plessy v. Ferguson ( 1896 )), a state did not violate the Equal Protection Clause of the United States Constitution by requiring racial segregation so long as the separate facilities were substantially equal.
Under the UCMJ sworn military personnel, whether of enlisted, warrant or commissioned rank, have a right to remain silent that was established 16 years before the Miranda v. Arizona ruling.
Under American common law, a well known — though nonbinding — test for determining how a reasonable person might weigh the criteria listed above was set down in United States v. Carroll Towing Co. by the Chief Justice of the Second Circuit Court, Learned Hand.
Under President Dr. Charles S. MacKenzie, the college was the plaintiff-appellee in the landmark U. S. Supreme Court case in 1984, Grove City College v. Bell.
Under section 51 ( v ) of the Commonwealth of Australia Constitution 1900, “ postal, telegraphic, telephonic, and other like services ” became a Commonwealth responsibility.
Under the common law rule that prevailed before Roth, articulated most famously in the 1868 English case Hicklin v. Regina, any material that tended to " deprave and corrupt those whose minds are open to such immoral influences " was deemed " obscene " and could be banned on that basis.
Under the doctrine of Glass City Bank v. United States, the tax lien applies not only to property and rights to property owned by the taxpayer at the time of the assessment, but also to after-acquired property ( i. e., to any property owned by the taxpayer during the life of the lien ).
Under and .
Under the influence of marijuana the beatnik comes alive within and experiences a wonderfully enhanced sense of self as if he had discovered the open sesame to the universe of being.
Under her father's influence it did not occur to Henrietta that she might write on subjects outside the Jewish field, but she did begin writing for other Anglo-Jewish papers and thus increased her output and her audience.
Under this kind of pressure, it is not surprising that Wright would make sweeping statements to the newspapers.
The result was the `` Gross Report '', prepared by Gross, as chairman, with the assistance of two U.N. Under Secretaries, Constantin Stavropoulos and Philippe De Seynes.
Under Fosdick the first executive officer of the CTCA was Richard Byrd, whose name in later years was to become synonymous with activities at the polar antipodes.
Under their rule, earth becomes a technological utopia.
Under these conditions a new generation of Europeans began to discover the bonds of long association and shared values that for so long had been subordinated to nationalist xenophobia.
Under the general heading `` poetry-and-jazz '' widely divergent experiments have been carried out.
Under any name -- Mr. Speaker, Mr. Democrat, Mr. Sam -- he was a good man.
This prime element of the truth may be stated as follows: Under prevailing policy, the U.S. can take the initiative against the Right, but cannot take the initiative against the Left.
The only other works at least technically original were dreary farces -- Send Me No Flowers ( closed ), Under The Yum-Yum Tree, Critic's Choice.
Under the trees, there was a dead redcoat, a young boy with a pasty white skin and a face full of pimples, who had taken a rifle ball directly between the eyes.
Under this program, property sales specialists in the Small Business Administration regional offices help small business concerns to locate Federal property for sale and insure that small firms have the opportunity to bid competitively for surplus personal and real property and certain natural resources, including timber from the national forests.
Under this new management considerable progress appears to have been made.
Under this plan both Cranston and Providence would be on the uniform fiscal year but would still be using the same installment periods.
Under the sponsorship of the Office of Naval Research and the Advanced Research Projects Agency, a data center was established to gather and index all published information on atomic transition probabilities.
Under the law as it existed until 1943, the Federal Government made grants to the States on the basis of population, matching State expenditures on a 50-50 basis.
Under P. L. 113, 78th Congress, the Federal Government assumed responsibility for 100% of necessary State expenditures in connection with administration and the counseling and placement of the disabled, and for 50% of the necessary costs of providing clients with rehabilitation case services.
Under its plan Du Pont would retain its General Motors shares but be required to pass on to its stockholders the right to vote those shares.
Under modern conditions, this is especially true of the ready reserve.
Under this Agreement the first annual review of rice availabilities will be made in August 1960.
Under unusual circumstances a resident individual may be granted an extension of time to file a return.
Under the auspices of the Women's Recreation Association, interclass competition is organized in badminton, basketball, field hockey, golf, tennis, and swimming.
Under the circumstances, I had difficulty keeping up with the conversation on the phone, but when I hung up I was reasonably certain that Francesca had wanted to remind me of our town meeting the next evening, and how important it was that Hank and I be there.
Under this assumption the space group must be Af and the following are the positions of the atoms in the unit cell.
0.743 seconds.