Anti-tax advocates out in force
Couple's trial has attracted their notice
By Margot Sanger-Katz
Concord Monitor staff
David Baker has read the entire internal revenue code. Twice. The Auburn, Mass., man, who drove to Concord several times to attend Ed and Elaine Brown's tax evasion trial, said that he's spent more than 1,000 hours poring over title 26 of the federal code, searching for the provision that requires him to pay taxes.
"You will not see a law making anyone liable for these taxes," he said last week in the federal courthouse.
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PATTERN CRIMINAL
JURY INSTRUCTIONS
_______________
Chapter 1.00
GENERAL PRINCIPLES
Committee Commentary 1.02
2005 Edition
The Committee made no change in the instruction.
A panel of the Sixth Circuit quoted paragraph (4) of this instruction and stated that it cured any confusing statements made by the district court during voir dire. United States v. Okeezie, 1993 WL 20997 at 4, 1993 U.S. App. LEXIS 1968 at 4 (6th Cir. 1993)(unpublished).
1991 Edition
The jurors have two main duties. First, they must determine from the evidence what the facts are. Second, they must take the law stated in the court's instructions, apply it to the facts and decide whether the facts prove the charge beyond a reasonable doubt. See Sparf v. United States, 156 U.S. 51, 102-107, 15 S.Ct. 273, 39 L.Ed. 343 (1895); Starr v. United States, 153 U.S. 614, 625, 14 S.Ct. 919, 923, 38 L.Ed. 841 (1894).
The jurors have the power to ignore the court's instructions and bring in a not guilty verdict contrary to the law and the facts. Horning v. District of Columbia, 254 U.S. 135, 138, 41 S.Ct. 53, 54, 65 L.Ed. 185 (1920).
But they should not be told by the court that they have this power.
United States v. Krzyske, 836 F.2d 1013, 1021 (6th Cir.), cert. denied, 488 U.S. 832, 109 S.Ct. 89, 102 L.Ed.2d 65 (1988); United States v. Avery, 717 F.2d 1020, 1027 (6th Cir.1983), cert. denied, 466 U.S. 905, 104 S.Ct. 1683, 80 L.Ed.2d 157 (1984); United States v. Burkhart, 501 F.2d 993, 996-997 (6th Cir.1974), cert. denied, 420 U.S. 946, 95 S.Ct. 1326, 43 L.Ed.2d 424 (1975).
They should instead be told that it is their duty to accept and apply the law as given to them by the court. United States v. Avery, supra at 1027.
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