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Originally posted by steve22
It would be interesting to find out what would happen if someone actually did that stuff.... they'd probably get thrown in jail.
1. Jaeger v. Dubuque County, 880 F.Supp. 640 (N.D.Iowa 1995)
2. United States v. Heard, 952 F.Supp. 329 (N.D.W.Va. 1996)
3. Boyce v. C.I.R., 72 T.C.M. ¶ 1996-439 ("an objection to the spelling of petitioners' names in capital letters because they are not 'fictitious entities'" was rejected)
4. United States v. Washington, 947 F.Supp. 87, 92 (S.D.N.Y. 1996)("Finally, the defendant contends that the Indictment must be dismissed because 'Kurt Washington,' spelled out in capital letters, is a fictitious name used by the Government to tax him improperly as a business, and that the correct spelling and presentation of his name is 'Kurt Washington.' This contention is baseless")
5. United States v. Klimek, 952 F.Supp. 1100 (E.D.Pa. 1997)
6. In re Gdowik, 228 B.R. 481, 482 (S.D.Fla. 1997)(claim that "the use of his name JOHN E GDOWIK is an 'illegal misnomer' and use of said name violates the right to his lawful status" was rejected)
7. Russell v. United States, 969 F.Supp. 24, 25 (W.D. Mich. 1997)("Petitioner * * * claims because his name is in all capital letters on the summons, he is not subject to the summons"; this argument held frivolous)
8. United States v. Lindbloom, 97-2 U.S.T.C. ¶ 50650 (W.D. Wash. 1997)("In this submission, Mr. Lindbloom states that he and his wife are not proper defendants to this action because their names are not spelled with all capital letters as indicated in the civil caption." The CAPS argument and the "refused for fraud" contention were rejected)
9. Rosenheck & Co., Inc. v. United States, 79 A.F.T.R.2d (RIA) 2715 (N.D. Ok. 1997)("Kostich has made the disingenuous argument the IRS documents at issue here fail to properly identify him as the taxpayer. Defendant Kostich contends his ‘Christian name' is Walter Edward, Kostich, Junior and since the IRS documents do not contain his ‘Christian name,' he is not the person named in the Notice of Levy. The Court expressly finds Defendant WALTER EDWARD KOSTICH JR. is the person identified in the Notice of Levy, irrespective of the commas, capitalization of letters, or other alleged irregularities Kostich identifies as improper. Similarly, the Court's finding applies to the filed pleadings in this matter")
10. United States v. Weatherley, 12 F.Supp.2d 469 (E.D.Pa. 1998)
11. United States v. Frech, 149 F.3d 1192 (10th Cir. 1998)("Defendants' assertion that the capitalization of their names in court documents constitutes constructive fraud, thereby depriving the district court of jurisdiction and venue, is without any basis in law or fact").