Court of Appeals for the Third Circuit August 22, 1979, 79-1209 (United States v. Edelson, Joseph)

OPINION OF THE COURT

PER CURIAM.

In recent years an increasing, if still small, number of our citizens have placed themselves in open defiance of the Internal Revenue Code, justifying their positions on the basis of a variety of legal theories that have, for the most part, been rejected by the courts.