Cases Explained

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…