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Monday, January 17, 2005

Martin Luther King, Jr. and Tax

MartinlutherkingIn honor of Martin Luther King, Jr. Day: reports on how some southern officials tried to use state tax laws to stop King and the nascent civil rights movement:

      • "In Alabama, ... Governor John Patterson in early 1960 directed state revenue authorities to charge Martin Luther King, Jr., with tax evasion and perjury in completing his Alabama state income tax returns. The charges against King, who had already moved his ministry from the Dexter Street Church in Montgomery to his father's church in Atlanta, specified that he had diverted money raised for the Southern Christian Leadership Conference (SCLC) into his own pockets without ever reporting it as income." Kermit L. Hall, "Lies, Lies, Lies": The Origins of New York Times Co. v. Sullivan, 9 Comm. L. & Pol'y 391, 404 (2004).
      • "The only person ever prosecuted under the Georgia income tax perjury statute was Martin Luther King." Corey R. Chivers, Desuetude, Due Process, and the Scarlet Letter Revisited, 1992 Utah L. Rev. 449, 454 n.27.

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» Monday News Roundup from ACSBlog: The Blog of the American Constitution Society
TaxProf Blog reminds us of how southern officials used the tax code to try to stifle Dr. King's movement. In 1960, Alabama's Governor directed the state's revenue authorities to charge him with appropriating funds from his Dexter Street Church and... [Read More]

Tracked on Jan 17, 2005 2:08:51 PM

» Monday News Roundup from ACSBlog: The Blog of the American Constitution Society
TaxProf Blog reminds us of how southern officials used the tax code to try to stifle Dr. King's movement. In 1960, Alabama's Governor directed the state's revenue authorities to charge him with appropriating funds from his Dexter Street Church and... [Read More]

Tracked on Jan 17, 2005 2:11:53 PM

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