C. George Swallow was convicted of tax evasion and filing false tax returns. In 1962, his convictions were upheld on appeal. In 1963, in a separate appeal, the Court of Appeals for the Tenth Circuit also rejected (1) his argument that the income tax laws and regulations are so complex that it is impossible for a taxpayer to comprehend and comply with them, and that the tax laws therefore violate the Fifth Amendment, (2) his argument that the income tax laws are unconstitutionally arbitrary, unfair and discriminatory; (3) his argument that the tax proceeds are used for unconstitutional purposes such as the economic welfare of certain groups of taxpayers, foreign people, and foreign governments; and (4) his argument that certain provisions of the Internal Revenue Code violate the establishment of religion clause of the First Amendment.