Slater's protestations  to the  effect that  he  derives  no
benefit from  the United States government have no bearing on his
legal obligation to pay income taxes.  Cook v. Tait, 265 U.S. 47,
44 S.Ct.  444, 68  L.Ed. 895  (1924); Benitez  Rexach  v.  United
States, 390  F.2d 631, (1st Circ.), cert. denied 393 U.S. 833, 89
S.Ct. 103,  21 L.Ed.2d  103 (1968).   Unless  the  defendant  can
establish that  he is not a citizen of the United States, the IRS
possesses authority  to attempt  to  determine  his  federal  tax
liability.

                  [United States of America v. William M. Slater]
                       [(D. Delaware) 545 F.Supp 179, 182 (1982)]
                             [underlined and bold emphasis added]


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U.S.A. v. Slater