Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
Cheek v. United States 498 U.S. 192 (1991) was a United States Supreme Court case in which the Court reversed the conviction of John L. Cheek a tax protester for willful failure to file tax returns and tax evasion. The Court held that an actual good-faith belief that one is not violating the tax law based on a misunderstanding caused by the complexity of the tax law negates willfulness even if that belief is irrational or unreasonable.