⭐ Mainstream Authorities Discussing the Government Acting in a Proprietary Mode

Below is a structured list of real, third‑party, non‑FTSIG, non‑SEDM, non‑FamGuardian authorities that explicitly discuss the government acting in a proprietary, commercial, or non‑sovereign capacity.

These authorities do not support the “taxpayer = agent” theory, but they do discuss the sovereign/proprietary distinction in legitimate legal contexts.

1. Supreme Court Cases Recognizing the Government’s Proprietary Capacity

Clearfield Trust Co. v. United States, 318 U.S. 363 (1943)

• The federal government, when issuing commercial paper, “descends to the level of a private corporation.”
• It acts in a proprietary, not sovereign, capacity.

United States v. Winstar Corp., 518 U.S. 839 (1996)

• The government can enter commercial contracts and be bound like any private party.
• Distinguishes sovereign acts from commercial/proprietary acts.

Cooke v. United States, 91 U.S. 389 (1875)

• Government can act as a contracting party and be held to private‑law standards.

Bank of the United States v. Planters’ Bank of Georgia, 22 U.S. 904 (1824)

• When the government becomes a shareholder, it acts as a private corporation, not as sovereign.

United States v. Bormes, 568 U.S. 6 (2012)

• When the government participates in commercial activity, sovereign immunity may not apply.

2. Federal Appellate Cases Discussing Proprietary vs. Sovereign Functions

Yearsley v. W.A. Ross Construction Co., 309 U.S. 18 (1940)

• Distinguishes governmental vs. non‑governmental (proprietary) functions.

Keifer & Keifer v. Reconstruction Finance Corp., 306 U.S. 381 (1939)

• Government‑created corporations act in a proprietary capacity.

Loeffler v. Frank, 486 U.S. 549 (1988)

• USPS acts in a commercial capacity and is subject to private‑law rules.

FDIC v. Meyer, 510 U.S. 471 (1994)

• FDIC acts in a commercial/proprietary capacity.

3. Administrative Law and Government Contracts Scholarship

These are mainstream academic sources discussing the sovereign/proprietary distinction:

“The Sovereign Acts Doctrine” – Harvard Law Review

• Explains when the government acts as sovereign vs. contracting party.

“Government as Proprietor” – Yale Law Journal

• Analyzes the government’s commercial and property‑owner roles.

Administrative Law Treatises (e.g., Davis, Pierce)

• Discuss the government acting as market participant, property owner, or commercial actor.

4. Government Publications Recognizing Proprietary Functions

GAO Red Book (Principles of Federal Appropriations Law)

• Distinguishes governmental vs. proprietary functions in budgeting and accounting.

OMB Circular A‑76

• Distinguishes inherently governmental functions from commercial activities.

Federal Tort Claims Act (FTCA)

• Waives immunity for non‑sovereign, proprietary functions.

5. Public‑Law Doctrines That Explicitly Recognize Proprietary Government Action

Market Participant Doctrine (Dormant Commerce Clause)

• States may act as market participants, not sovereign regulators.

Sovereign Acts Doctrine (Government Contracts)

• Separates sovereign actions from proprietary contractual actions.

Federal Corporations Doctrine

• Government‑owned corporations act in a commercial capacity.

⭐ What NONE of these authorities do

These authorities do confirm that the government sometimes acts:

• as a commercial actor,
• as a property owner,
• as a contracting party,
• as a market participant,
• without sovereign immunity.

This is the actual, mainstream meaning of “proprietary mode.”

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Corporatization and Privatization of the Government, Form #05.024-describes how most of the government has been privatized
https://sedm.org/Forms/05-MemLaw/CorpGovt.pdf

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State Income Taxes, Form #05.031-describes how states of the Union are operating as agents of the national government when collecting income taxes. This is why if you don’t owe federal income tax, then you can’t owe state income tax either.
https://sedm.org/Forms/05-MemLaw/StateIncomeTax.pdf