5273 This page is www.lawyerdude.8m.com/5273.html
Revised Thursday, February 20, 2003. Version 1.1. Copyright 2002. Lawyerdude. Revised Sunday, March 16, 2003. Revised Sunday, April 6, 2003. Saturday, June 19, 2004
Lawyerdude’s Main Tax Page. Links to Top 100 tax cases.
Related Links:
The Legal Facts Exposed by the Tax Honesty movement: http://www.lawyerdude.8k.com/tax_honesty.html
This page is mentioned on Lawyerdude’s top ten lists: http://www.lawyerdude.8m.com/5459.html
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Schiff’s order banning his book: www.lawyerdude.8k.com/5853.html
Schiff’s rebuttal and motion for reconsideration of book banning: www.lawyerdude.8k.com/5854.html
Cindy’s rebuttal: www.lawyerdude.8k.com/5854.html
Wages are not Income!
Schiff, Jeff, historians and I say so in these links:
Here is my argument that wages aint income: http://lawyerdude.8k.com/5830.html
Here is Jeff’s argument:www.lawyerdude.8k.com/5760.html
Another historical treatise saying that wages aint taxes: www.lawyerdude.8k.com/5847.html
Jury in 1993 says that wages are not taxable income: www.lawyerdude.netfirms.com/5931.html
History of the Income tax: www.lawyerdude.8k.com/5781.html
Lawyerdude debunks the Buck Act Lunacy of Rich and Mitch: www.lawyerdude.8k.com/5809.html
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Lawyerdude's Tax page. Top 100 Tax cases from the Supreme Court.
“The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.”
Brief History of the tax protest movement: www.circuitlawyer.8m.com/5679.html
History of the Income Tax: www.lawyerdude.8k.com/5781.html
Groups who don’t pay some taxes:
1. The major corporations use loopholes to defeat the purpose of the income tax.
2. Some groups have legally opted out of social security.
3. Congress has exempted some groups from social security, to wit: The Amish.
Fact: Farmers did not have to pay social security until 1955 - and I believe that they felt left out until then. It is a good program if you want to join.
Amish don't have to pay social security tax. See this link. http://www.amishnews.com/amisharticles/amishss.htm
Amish don't have to send their kids to high school. See Wisconsin v Yoder. http://www.lawyerdude.netfirms.com/amish.html
In Law School I studied Tax Law for 2 semesters. It was an optional course. It was the most boring class in law school. The Professor, Francis Pugh, did not focus on the tax protest movement. However, a superb professor of Constitutional Law, David Harrell, gave me the foundation for tacking any legal problem. In my opinion, the time is right to bring the tax code back to reality. The constitution's bill of rights provides the foundation. Also remember that even rights not specifically enunciated in the bill of rights are nonetheless rights. The bill of rights is superfluous. Our rights are spelled out in the common law - the cases from England. The tax code is merely a group of fairly new statutes. To the extent that they violate the principles that prompted our Revolution, they must be stricken as unconstitutional. One cannot rely on current Supreme Court decisions to make progress in the law.
Gideon's lawyer might have told him "The court only gives you an appointed lawyer in a capital case. That's the law." Well, that indeed was the current state of the opinions from the Supreme Court - but leaders change the law. Gideon was a leader - not a sheep.
The lesson to be learned from studying constitutional law is this: Law follows emotion. We make the law follow our collective conscience. Even the statutes of Congress must yield to previously unarticulated statements of fairness. So it is with the tax code.
The tea tax was legal according to the statute of that day - but we protested that we were not adequately represented. Dilution in representation has arisen again. Only the wealthy and government defense contractors are adequately represented today - and farmer. Farmer are represented like the Indians were; they are a special group dying out - and that is not a different subject. Corporations, predatory bankers (and that is all of them), governments, and corrupt politicians are destroying farmers.
There are a multitude of tax sites on the web. Maybe some day I will list them. For right now I will list some of the leading cases in tax law. They are found at:
http://www.geocities.com/antitaxprotestor/federalcases2.html
The Top ten most important cases for tax educators and protesters are:
1. Merchants v Smietanka http://www.lawyerdude.8k.com/Merchants.html
2. Eisner v Macomber http://www.lawyerdude.8k.com/tax_honesty.html
3.
Cheek v. U.S., 498 U.S. 192 (1991) See my comments below in red.
Here are the99 leading tax cases in Chronological order with links to the actual case.
Hylton v. U.S., 3 U.S. 171 (1796)
McCulloch v. State of Maryland, 17 U.S. 316 (1819)
Osbourn v. Bank of the U.S., 22 U.S. 738 (1824)
Providence Bank v. Billings, 29 U.S. 514 (1830)
Dobbins v. Commissioner, 41 U.S. 435 (1842)
6
Passenger Cases, 48 U.S. 283 (1849)
Murray's Lessee v. Hoboken, 59 U.S. 272 (1855)
The License Tax Cases, 72 U.S. 462 (1866)
Society for Savings v. Coite, 73 U.S. 594 (1867)
Pacific Insurance Co. v. Soule, 74 U.S. 433 (1868)
11
Veazie Bank v. Fenno, 75 U.S. 533 (1869)
Collector v. Day, 78 U.S. 113 (1870)
In re State Tax on Foreignheld Bonds, 82 U.S. 300 (1872)
Springer v. U.S., 102 U.S. 586 (1880)
Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895)
16
Pollock v. Farmers' Loan & Trust Co., 158 U.S. 601 (1895)
Nicols v. Ames, 173 U.S. 509 (1899)
Knowlton v. Moore, 178 U.S. 41 (1900)
Patton v. Brady, 184 U.S. 608 (1902)
Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904)
21
McCray v. U.S., 195 U.S. 27 (1904)
Union Refrigerator Transit Co. v. Com. of Kentucky, 199 U.S. 194 (1905)
Flint v. Stone Tracy Co., 220 U.S. 107 (1911)
Stratton's Independence Ltd. v. Howbert, 231 U.S. 399 (1913)
Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916) Or Lawyerdude’s copy: www.lawyerdude.8k.com/brushaber.html
25
Stanton v. Baltic Mining Co., 240 U.S. 113 (1916)
Edwards v. Keith, 231 F. 110 (1916)
Doyle v. Mitchell Bros. Co. 247 U.S. 179 (1918)
U.S. v. Doremus, 249 U.S. 86 (1919)
Shaffer v. Carter, 252 U.S. 37 (1920)
31
Eisner v. Macomber, 252 U.S. 189 (1920)
Maguire v. Trefry, 253 U.S. 12 (1920)
Evans v. Gore, 253 U.S. 245 (1920)
Merchant's Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921) This is the case cited by Schiff in his April 17, 2003 federal hearing. It is also found at www.lawyerdude.8k.com/merchants.html
Gillespie v. State of Oklahoma, 257 U.S. 501 (1922)
36
Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922)
Hill v. Wallace, 259 U.S. 44 (1922)
Cook v. Tait, 265 U.S. 47 (1924)
Metcalf & Eddy v. Mitchell, 269 U.S. 514 (1926)
Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926)
41
U.S. v. Sullivan, 274 U.S. 259 (1927)
Nigro v. United States, 276 U.S. 332 (1928)
Panhandle Oil Co. v. Mississippi ex rel. Knox, 277 U.S. 218 (1928)
Bromley v. McCaughn, 280 U.S. 124 (1929)
Lucas v. Earl, 281 U.S. 111 (1930)
46
Tyler v. U.S., 281 U.S. 497 (1930)
Indian Motorcycle Co. v. U.S., 283 U.S. 570 (1931)
Lawrence v. State Tax Commission of State of Mississippi, 286 U.S. 276 (1932)
People of State of New York ex rel. Rogers v. Graves, 299 U.S. 401 (1937)
People of State of New York ex rel Cohn v. Graves, 300 U.S. 308 (1937) -- This case "effectively" overrules Pollock, supra.
51
Sozinsky v. U.S., 300 U.S. 506 (1937)
Carmichael v. Southern Coal & Coke Co., 301 U.S. 495 (1937)
Charles C. Steward Machine Co. v. Davis, 301 U.S. 548 (1937)
Helvering v. Davis, 301 U.S. 619 (1937)
James v. Dravo Contracting Co., 302 U.S. 134 (1937)
56
Staples v. U.S., 21 F.Supp. 737 (1937)
J. D. Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938)
Helvering v. Gerhardt, 304 U.S. 405 (1938)
Graves v. People of State of New York ex rel O'Keefe, 306 U.S. 466 (1939)
O'Malley v. Woodrough, 307 U.S. 277 (1939) -- Overruling Evans v. Gore, supra - Says Federal Judges must pay taxes.
61
Helvering v. Clifford, 309 U.S. 331 (1940)
Helvering v. Bruun, 309 U.S. 461 (1940)
Helvering v. Horst, 311 U.S. 112 (1941)
State of Wisconsin v. J.C. Penney Co., 311 U.S. 435 (1941)
Keasbey & Mattison Co. v. Rothensies, 133 F.2d 894 (1942)
66
Spies v. U.S., 317 U.S. 492 (1943)
International Harvester Co. v. Wisconsin Dept. of Taxation, 322 U.S. 435 (1944)
Fernandez v. Weiner, 326 U.S. 340 (1945)
C.I.R. v. Wilcox, 327 U.S. 404 (1946)
U.S. v. O'Dell, 160 F.2d 304 (1947)
71
U.S. v. Sanchez, 340 U.S. 42 (1950)
Rutkin v. U.S., 343 U.S. 130 (1952)
U.S. v. Kahriger, 345 U.S. 22 (1953)
Abney et al v. Campbell, 206 F. 2d 836 (1953)
C.I.R. v. Glenshaw Glass Co., 348 U.S. 426 (1955)
76
C.I.R. v. LoBue, 351 U.S. 243 (1956)
U.S. v. Bess, 357 U.S. 51 (1958)
Sims v. United States, 359 U.S. 108 (1959)
Penn Mutual Indemnity Co. v. C.I.R., 32 T.C. 653 (1959)
Penn Mutual Indemnity Co. v. C.I.R., 277 F.2d 16 (1960)
81
Flora v. U.S., 362 U.S. 145 (1960)
Aquilino v. U.S., 363 U.S. 509 (1960)
James v. U.S., 366 U.S. 213 (1961) -- Overruling C.I.R. v. Wilcox, supra.
Sansone v. U.S., 385 U.S. 343 (1965)
Conner v. U.S., 303 F.Supp. 1187 (1969)
86
Economy Plumbing and Heating Co. v. U.S., 470 F.2d 585 (1972)
Phelps v. U.S., 421 U.S. 330 (1975)
Garner v. U.S., 424 U.S. 648 (1976)
Fisher v. U.S., 425 U.S. 391 (1976)
G. M. Leasing Corp. v. United States, 429 U.S. 338 (1977)
91
C.I.R. v. Kowalski, 434 U.S. 77 (1977)
U.S. v. Rodgers, 461 U.S. 677 (1983)
National Bank of Commerce, 472 U.S.713 (1985)
South Carolina v. Baker, 485 U.S. 505 (1988) -- Overruling Pollock v. Farmers' Loan & Trust Co., supra.
Cheek v. U.S., 498 U.S. 192 (1991)
96
Jeffeson County v. Acker, 98-0010 (1999)
Here are the top 100 tax case listed in alphabetical order:
Abney et al v. Campbell, 206 F. 2d 836 (1953)
Aquilino v. U.S., 363 U.S. 509 (1960)
Bailey v. Drexel Furniture Co., 259 U.S. 20 (1922)
Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926)
Bromley v. McCaughn, 280 U.S. 124 (1929)
Brushaber v. Union Pacific R.R., 240 U.S. 1 (1916)
C.I.R. v. Glenshaw Glass Co., 348 U.S. 426 (1955)
C.I.R. v. Kowalski, 434 U.S. 77 (1977)
C.I.R. v. Wilcox, 327 U.S. 404 (1946)
C.I.R. v. LoBue, 351 U.S. 243 (1956)
Carmichael v. Southern Coal & Coke Co., 301 U.S. 495 (1937)
Charles C. Steward Machine Co. v. Davis, 301 U.S. 548 (1937)
Cheek v. U.S., 498 U.S. 192 www.lawyerdude.8k.com/5831.html
Collector v. Day, 78 U.S. 113 (1870)
Conner v. U.S., 303 F.Supp. 1187 (1969)
Cook v. Tait, 265 U.S. 47 (1924)
Dobbins v. Commissioner, 41 U.S. 435 (1842)
Doyle v. Mitchell Bros. Co. 247 U.S. 179 (1918)
Economy Plumbing and Heating Co. v. U.S., 470 F.2d 585 (1972)
Edwards v. Keith, 231 F. 110 (1916)
Eisner v. Macomber, 252 U.S. 189 (1920)
Evans v. Gore, 253 U.S. 245 (1920)
Fernandez v. Weiner, 326 U.S. 340 (1945)
Fisher v. U.S., 425 U.S. 391 (1976)
Flint v. Stone Tracy Co., 220 U.S. 107 (1911)
Flora v. U.S., 362 U.S. 145 (1960)
G. M. Leasing Corp. v. United States, 429 U.S. 338 (1977)
Garner v. U.S., 424 U.S. 648 (1976)
Gillespie v. State of Oklahoma, 257 U.S. 501 (1922)
Graves v. People of State of New York ex rel O'Keefe, 306 U.S. 466 (1939)
Helvering v. Gerhardt, 304 U.S. 405 (1938)
Helvering v. Clifford, 309 U.S. 331 (1940)
Helvering v. Horst, 311 U.S. 112 (1941)
Helvering v. Bruun, 309 U.S. 461 (1940)
Helvering v. Davis, 301 U.S. 619 (1937)
Hill v. Wallace, 259 U.S. 44 (1922)
Hylton v. U.S., 3 U.S. 171 (1796)
In re State Tax on Foreignheld Bonds, 82 U.S. 300 (1872)
Indian Motorcycle Co. v. U.S., 283 U.S. 570 (1931)
International Harvester Co. v. Wisconsin Dept. of Taxation, 322 U.S. 435 (1944)
J. D. Adams Mfg. Co. v. Storen, 304 U.S. 307 (1938)
James v. Dravo Contracting Co., 302 U.S. 134 (1937)
James v. U.S., 366 U.S. 213 (1961) -- Overruling C.I.R. v. Wilcox, supra.
Keasbey & Mattison Co. v. Rothensies, 133 F.2d 894 (1942)
Knowlton v. Moore, 178 U.S. 41 (1900)
Lawrence v. State Tax Commission of State of Mississippi, 286 U.S. 276 (1932)
Lucas v. Earl, 281 U.S. 111 (1930)
Maguire v. Trefry, 253 U.S. 12 (1920)
McCray v. U.S., 195 U.S. 27 (1904)
McCulloch v. State of Maryland, 17 U.S. 316 (1819)
Merchant's Loan & Trust Co. v. Smietanka, 255 U.S. 509 (1921) Cited by Schiff. Www.lawyerdude.8k.com/merchants.html
Metcalf & Eddy v. Mitchell, 269 U.S. 514 (1926)
Murray's Lessee v. Hoboken, 59 U.S. 272 (1855)
National Bank of Commerce, 472 U.S.713 (1985)
Nicols v. Ames, 173 U.S. 509 (1899)
Nigro v. United States, 276 U.S. 332 (1928)
O'Malley v. Woodrough, 307 U.S. 277 (1939) -- Overruling Evans v. Gore, supra - Says federal judges must pay taxes
Osbourn v. Bank of the U.S., 22 U.S. 738 (1824)
Pacific Insurance Co. v. Soule, 74 U.S. 433 (1868)
Panhandle Oil Co. v. Mississippi ex rel. Knox, 277 U.S. 218 (1928)
Passenger Cases, 48 U.S. 283 (1849)
Patton v. Brady, 184 U.S. 608 (1902)
Penn Mutual Indemnity Co. v. C.I.R., 32 T.C. 653 (1959)
Penn Mutual Indemnity Co. v. C.I.R., 277 F.2d 16 (1960)
People of State of New York ex rel Cohn v. Graves, 300 U.S. 308 (1937) -- This case "effectively" overrules Pollock, supra.
People of State of New York ex rel. Rogers v. Graves, 299 U.S. 401 (1937)
Phelps v. U.S., 421 U.S. 330 (1975)
Pollock v. Farmers' Loan & Trust Co., 158 U.S. 601 (1895)
Pollock v. Farmers' Loan & Trust Co., 157 U.S. 429 (1895)
Providence Bank v. Billings, 29 U.S. 514 (1830)
Rutkin v. U.S., 343 U.S. 130 (1952)
Sansone v. U.S., 385 U.S. 343 (1965)
Shaffer v. Carter, 252 U.S. 37 (1920)
Sims v. United States, 359 U.S. 108 (1959)
Society for Savings v. Coite, 73 U.S. 594 (1867)
South Carolina v. Baker, 485 U.S. 505 (1988) -- Overruling Pollock v. Farmers' Loan & Trust Co., supra.
Sozinsky v. U.S., 300 U.S. 506 (1937)
Spies v. U.S., 317 U.S. 492 (1943)
Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 (1904)
Springer v. U.S., 102 U.S. 586 (1880)
Stanton v. Baltic Mining Co., 240 U.S. 113 (1916)
Staples v. U.S., 21 F.Supp. 737 (1937)