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Tax Law

Law Faculty Articles and Essays

1971

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War Tax Refusal: Some Code Problems, William Tabac Jan 1971

War Tax Refusal: Some Code Problems, William Tabac

Law Faculty Articles and Essays

Throughout our history, many individuals and groups have employed tax refusal to make their points. Frustration with government policies and cynicism about the leaders who create them are driving more and more Americans toward radical forms of dissent. Civil disobedience is on the increase and struggling for status among protestors. So far attacks against the "establishment," its mores and property, have alternated between passive law breaking, such as tax and draft refusal, to the increasingly commonplace destruction of that which the protestors detests. But the mix is not equal, and this is demonstrated dramatically in the case of tax refusal. …