Cases Explained

LINK TO CASE: https://scholar.google.com/scholar_case?case=5117525999793250938 SIGNIFICANCE: Established POLITICAL citizens* of a state as ipso facto also POLITICAL “citizens of the United States”. This forecloses any possibility that anyone can claim that they can be a state political citizen* without also being a national political citizen*.

LINK TO CASE: https://scholar.google.com/scholar_case?case=3381955771263111765 SIGNIFICANCE: Establishes the TWO components of citizenship: nationality and civil status (domicile).

LINK TO CASE: https://scholar.google.com/scholar_case?case=13333263776496540273 SIGNIFICANCE:

LINK TO CASE: https://scholar.google.com/scholar_case?case=5901183028124997123 SIGNIFICANCE: Declare income taxation “quasi-contractual” “Even if the judgment is deemed to be colored by the nature of the obligation whose validity it establishes, and we are free to re-examine it, and, if we find it to be based on an obligation penal in character, to refuse to enforce it outside…

LINK TO CASE: https://scholar.google.com/scholar_case?case=10241277000101996613 SIGNIFICANCE: Declared all state income taxes as being based on domicile. Appellant, a citizen and resident of Mississippi, brought the present suit to set aside the assessment of a tax upon so much of his net income for 1929 as arose from the construction by him of public highways in the…

LINK TO CASE: https://scholar.google.com/scholar_case?case=9869153409131399521 SIGNIFICANCE:

LINK TO CASE: https://scholar.google.com/scholar_case?case=1134912565671891096 SIGNIFICANCE:

LINK TO CASE: https://scholar.google.com/scholar_case?case=9926302819023946834 SIGNIFICANCE:

LINK TO CASE: https://scholar.google.com/scholar_case?case=5893140094506516673 DOCKET: You can read filings from the docket below: SIGNIFICANCE: We are not aware of any acknowledgement by the U.S. Supreme Court of 26 U.S.C. 871(b) from anything OTHER than federal corporations. State corporations, by the way, are NOT federal corporations. They may make a domestication election on IRS Form 8832,…

LINK TO CASE: https://scholar.google.com/scholar_case?case=10657110310496192378 SIGNIFICANCE: The fact that the “citizen* of the United States****(government, not geography)” that the income tax is imposed upon in 26 C.F.R. §1.1-1(a) is a voluntary franchise office as held by this case actually makes it much harder to understand and convey to others. Most think, “Because I’m a ‘citizen,’ I…