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Recurring Themes



Something About Dentists: Hard-core federal income-tax resisters are frequently in the news, but a recent spate of them involved dentists. In October, Ed Brown and his dentist-wife, Elaine, were arrested after a nine-month standoff with federal marshals in Plainfield, N.H., where they had holed up, vowing to die before paying the federal government any of Elaine's $1.9 million in unreported income.

In October, dentist Nancy Montgomery-Ware was convicted on two counts of tax evasion in Tampa, Fla., still believing that the federal government has no authority over her taxes or her practice, based on her research finding that there's no such thing as a "U.S. citizen."

In October, Slidell, La., dentist Louis Genard was a U.S. citizen, though he renounced, but was nonetheless found guilty on three tax-evasion counts after a court was unimpressed that he had become an "ambassador of heaven" who is exempt from federal taxation.

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