UNITED STATES v. EDELSON

No. 79-1209.

604 F.2d 232 (1979)

UNITED STATES of America v. EDELSON, Joseph, Appellant.

United States Court of Appeals, Third Circuit.

Decided August 22, 1979.


Attorney(s) appearing for the Case

Michael J. Mella, Fair Lawn, N. J., for appellant.

Robert J. Del Tufo, U. S. Atty., Kenneth N. Laptook, Asst. U. S. Atty., Maryanne T. Desmond, Asst. U. S. Atty., Chief Appeals, Div., Newark, N. J., for appellee.

Before ADAMS, ROSENN and HIGGINBOTHAM, Circuit Judges.


Submitted Under Third Circuit Rule 12(6) July 10, 1979.

OPINION OF THE COURT

PER CURIAM.

In recent years an increasing, if still small, number of our citizens have placed themselves in open defiance of the Internal Revenue Code, justifying their positions on the basis of a variety of legal theories that have, for the most part, been rejected by the courts. The present appeal may be fairly classified as such a case and, just as our sister courts of...

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