Best of TaxLetter: The Double-Cross

The United States Taxpayers Union (USTU) encourages its members to refuse payment of all unconstitutional taxes. If convicted of tax evasion, USTU promises to pay a member's litigation costs and all necessary personal and family obligations during his incarceration.

Following his conviction, Ardie McBrearty sued the club for failure to pay his expenses. USTU countered that its contract with McBrearty encouraged violation of federal tax law. Therefore, it should be declared "void as against public policy." The court agreed. (No. 29)