Cheek v. United States - Wikipedia, the free encyclopedia

Cheek stated that based on the seminars and his own study, he sincerely believed that the tax laws were being unconstitutionally enforced, and that his actions were lawful. / John Cheek was convicted, and the United States Court of Appeals for the Seventh Circuit upheld the conviction. Cheek was granted a hearing by the United States Supreme Court. Cheek contended that the trial court had erred by instructing the jury that a misunderstanding of the law had to be objectively reasonable to negate willfulness. // The Supreme Court ruled that by instructing the jury that the defendant's statutory argument had to be based on a belief that was "objectively reasonable," the trial judge had erroneously transformed what should have been treated as a factual issue (for the jury to decide) into a legal issue.