Today, as we commemorate the life of Dr. Martin Luther King, Jr., it might be helpful to take a trip down memory lane. In particular, as a tax attorney I think it’s important to point out that Dr. King’s legacy also intersects with some interesting tax law questions. In fact, Dr. King was issued an arrest warrant in 1960 on the charges of state tax evasion and fraud. He was accused of falsifying his Alabama income tax returns for the years 1956 and 1958 and at that had been the only person charged by Alabama for violation of its tax perjury statute.
Remarkably, despite an aggressive state prosecution Dr. King was acquitted by an all-white jury.