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.