Cheek
v.
Supreme
Court of the
498
Dressler,
pp. 189-193
Facts: Cheeks didn’t pay his
taxes. He was indicted for failing to
file and tax evasion. In his defense, he
argued that he sincerely believed he didn’t have to pay his taxes and thus he
acted without the mens rea required for the crimes. Cheeks was found guilty and he appealed to
the Seventh Circuit, which upheld his conviction, and subsequently to the United
States Supreme Court.
Issues: Does an honest but unreasonable
belief negate willfulness?
Rule: A claimed good-faith belief
need not be reasonable in order to be considered as a defense.
Analysis: The Court cites United
States v. Murdock and later cases to establish that “willfully” in the tax
code should be taken to mean “voluntary, intentional violation of a known legal
duty”. The Court says that it is
impossible to be aware that the law imposes a duty if at the same time you
believe such a duty does not exist. It
is argued that it is not required that such a belief be reasonable.
Blackmun
dissents, saying that Cheek’s defense is barred by the fact that the Internal
Revenue Code has been around so long and that he seeks to be mentally competent.
Conclusion: The verdict was vacated and
remanded.
Notes
and Questions
1.
Cheek is claiming ignorance of a very well-known law, while