In 1975, the term "tax protester" began to appear in reported court decisions. The first two reported federal cases may have been "Gilbert v. Miriami" and "United States v. Scott", coincidentally decided only two days apart. In "Gilbert v. Miriami", the taxpayer (Walter Gilbert) sued the District Director of Internal Revenue (Charles Miriami) asking for injunctive and declaratory relief from enforcement of the internal revenue laws, including a request for a judgment that the statute prohibiting most suits to restrain the assessment or collection of Federal taxes was unconstitutional. The court rejected the taxpayer's claims.