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...most cases, ignorance of the law is no excuse. But the U.S. Supreme Court made a rare exception last week, when it ruled that individuals may not be convicted of federal criminal tax violations if they sincerely believe they are exempt from income tax laws. The 6-to-2 decision set aside the one-year prison sentence and five years of probation imposed on American Airlines pilot John Cheek, who filed no returns for six years. Cheek's defense: he claimed that his salary was not taxable under the IRS code because he believed only gains or profits are income...

Author: /time Magazine | Title: TAXES: A Cheeky Defense | 1/21/1991 | See Source »

...salted peanuts cost more than unsalted ones? Because the former is deemed a taxable snack, while the latter is a grocery -- and thus exempt from Canada's new 7% goods-and-services tax. A six-pack of yogurt and a dozen oranges are tax-free at the corner grocery, but one of each gets hit when bought in a cafeteria line. Self-employed workers earning less than $30,000 a year don't have to collect and pay the tax at all, so a wash-and-set at the hairdresser could cost $10.70 in one chair and only...

Author: /time Magazine | Title: CANADA: Sorely Taxing The Consumer | 1/14/1991 | See Source »

However, he never makes clear why educated, middle-class people have this advantage. Most do not have much more political pull, at least not enough to exempt them from service on a mass basis. And I doubt that Larew would suggest that the poor are not intelligent enough to save their own lives...

Author: NO WRITER ATTRIBUTED | Title: Pacifism, Not Draft, is the Answer | 12/1/1990 | See Source »

...Chamber of Commerce, backed by a large group of city businesses and developers--including Harvard--supported a series of amendments that, among other things, would exempt employee and student parking...

Author: By Julian E. Barnes, | Title: Council Approves a Lukewarm Freeze | 11/27/1990 | See Source »

...major loophole of the ordinance is a stipulation that allows any establishment to avoid installing vending machines simply by requesting an exemption in writing. Cambridge public schools will be automatically exempt from the ordinance...

Author: By Seth Mnookin, | Title: City Council Mandates Condoms in Public Areas | 11/15/1990 | See Source »

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