Digging Deeper
INTRODUCTION: This interchange demonstrates the following: No provision in IRC for election of a particular status is necessary. Today, the “United States person” tax status can be functionally defined in terms of its benefits (such as entitlement to standard deduction, or entitlement to take certain personal itemized deductions not available to a nonresident alien). Acceptance…
LINK: https://scholar.google.com/scholar_case?case=3081110958181951212 SIGNIFICANCE: George Springer reaped interest income from United States bonds. So he was not difficult for the Collector to locate to demand that Springer file a return and pay tax on that. Springer followed the instructions on the form and reported not only his interest from U.S. bonds but also his professional fees he…
LINK TO CASE: https://scholar.google.com/scholar_case?case=2852002685220457827 SIGNIFICANCE: Declared the first income tax instituted to fund the Civil War, the Revenue Act of 1861, 122 Stat. 292 unconstitutional. Ruled that Congress can TAX but cannot “authorize” (meaning LICENSE) the thing subject to tax within the constitutional states of the Union. This case also recognized the ability of the…
LINK TO CASE: https://scholar.google.com/scholar_case?case=7292056596996651119 WIKIPEDIA: https://en.wikipedia.org/wiki/Pollock_v._Farmers%27_Loan_%26_Trust_Co. SIGNIFICANCE: This was the first attempt after the civil war to implement an income tax. It was declared unconstitutional because it was a direct, unapportioned tax upon real property. In this case the Supreme Court found an 1884 tax law similar to the 1864 Tax Law in the Sprinter…
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc2 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 2. Contention: The “United States” consists only of the District of Columbia, federal territories, and federal enclaves Some individuals and groups argue that the United States consists only of the District of Columbia, federal territories (e.g., Puerto Rico, Guam,…
SOURCE: https://www.irs.gov/privacy-disclosure/the-truth-about-frivolous-arguments-section-i-a-to-c#contentionc1 IRS STATEMENT: C. The Meaning of Certain Terms Used in the Internal Revenue Code 1. Contention: Taxpayer is not a “citizen” of the United States and thus is not subject to the federal income tax laws. Some individuals argue that they have rejected citizenship in the United States in favor of state citizenship;…
1. Introduction The term “frivolous” is defined as follows: Frivolous. Of little weight or importance. A pleading is “frivolous” when it is clearly insufficient on its face and does not controvert the material points of the opposite pleading, and is presumably interposed for mere purposes of delay or to embarrass the opponent. A claim or defense…
LINK TO CASE: https://scholar.google.com/scholar_case?case=11777818167992631527 SIGNIFICANCE: Declared compelled participation in Social Security by artificial entities BUT NOT HUMAN BEINGS constitutional. Opinion written by Justice Brandeis, a jew. The Findlaw version of this case has some rather compelling admissions in it: ‘I shall not discuss at length the question of power sometimes claimed for the General Government…
LINK TO CASE: https://scholar.google.com/scholar_case?case=3117430109405641226 SIGNIFICANCE: