Cheek v. United States

In Cheek v. United States, 498 U.S. 192, 112 L. Ed. 2d 617, 111 S. Ct. 604 (1991), the defendant appealed the trial court's instruction to the jury to disregard his belief that he was not required to file a federal income tax return or to pay income taxes and that wages are not income. The case did not hold that the claim of right defense applied to the crime of not filing federal income tax returns. It held the district court erred by instructing the jury to disregard the defendant's claim on the issue of whether he "willfully" failed to file the return.