Newman v. Schiff
United States Court of Appeals for the Eighth Circuit
778 F.2d 460 (1985)
- Written by Salina Kennedy, JD
Facts
Irwin Schiff (defendant), an author and tax protestor, appeared on the television program CBS News Nightwatch to publicize his belief that the Internal Revenue Code (the code) did not contain any provisions that legally required people to pay income tax. During the broadcast, Schiff said, “If anybody calls this show—I have the code—and cites any section of this code that says an individual is required to file a tax return, I will pay them $100,000.” Newman (plaintiff) did not see the Nightwatch broadcast, but he saw a rebroadcast of Schiff’s offer the next day on CBS Morning News. Newman called the television station, cited the code sections requiring individuals to file tax returns, and demanded the reward. Schiff refused to pay the reward, and Newman sued for breach of contract. The district court found for Schiff, and Newman appealed.
Rule of Law
Issue
Holding and Reasoning (Bright, J.)
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