William E. McNair v. Roscoe Eggers, Commissioner of Internal Revenue, United States of America, Acting in His Official Capacity

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding “tax protester” arguments alleging that citizens are not subject to IRS jurisdiction are patently frivolous
• stating argument that taxpayer is not person subject to tax is \patently frivolous\ and has been rejected by court numerous times
• describing the taxpayer's argument that his wages were not income as \patently frivolous\
• describing the taxpayer's argument that his wages were not income as \patently frivolous\
• describing the taxpayer’s argument that his wages were not income as “patently frivolous”
• rejecting such “tax protestor type arguments” as “patently frivolous”

Source: CourtListener parenthetical corpus (CC0).