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Resources

Stop Paying An Income Tax On Your Capital

Due Diligence: Do Your Own Research

Internal Revenue Code

26 U. S. C. (Title 26: The Internal Revenue Code)

1954 Internal Revenue Code

1939 Internal Revenue Code

“Wages” §3401(a)

“Wages” §3121(a)

“Gross Income” §61(a)

Frivolous tax submissions § 6702

Who Receives a W2 §6051

Who Must Deduct and Withhold §3402

Definitions “State,” “United States” §7701

Definitions “State,” “United States” §3121 (e)(2)

Definition of “United States” §4612 (a)(4)

U.S Supreme Court Rulings:

Brushaber v. Union Pacific R. Co (1916) – Non-apportioned direct tax does not exist

Butcher’s Union v. Crescent Co. (1884) – Labor is property

Doyle v. Mitchell Bros Co. (1918) – Four ways to tax money

Eisner v. Macomber (1920) – “Income” is “gain derived from capital”

Flint v. Stone Tracy Co. (1911) – Taxing privilege

Helvering v. Morgan’s Inc. (1934) – “includes”

Hylton v. United States (1796) – Federalism in tax structure

Knowlton v. Moore (1900) – Taxing privilege – uniformity only applies to duties, imposts and excises

National Federation of Independent Business v. Sebelius (2012) – Three categories of “direct tax”

Murphy v. IRS (2007) – Only three categories of “direct tax”

Pollock v. Farmer’s Loan and Trust Co. (1895) – Division of taxing power/ There is no non-apportioned “direct tax.”

Rowan Cos., Inc v. United States (1981) – “Wages” is same in all definitions

Russello v. United States (1983) – “particular language”

Stanton v. Baltic Mining Co. (1916) – Tax on income is an indirect tax

Stenberg v. Carhart (2000) – explicit definitions

Stratton’s Independence v. Howbert (1913) – Gain derived from labor is an investment gain

United States v. County of Allegheny (1944) – Working for government is a privilege

Tyler v. United States (1930) – An Excise is a happening of an event

Springer v. United States (1880) – A Direct Tax means capitations and taxes on real estate

Ellis v. United States (1907) – “in the United States”

United States v. Cartwright (1973) – Fair market value

Congressional Record

Congressional Record Select Volumes

1913 Congressional Record

1943 Congressional Record

Other Resources:

U. S. Constitution

Federalist Papers

Abraham Lincoln, First Annual Message

David A. Wells, Principles of Taxation

1940 Federal Register

1918 Treasury Regulations 45

17th Amendment Brief to 11th Circuit

Puerto Rico Tax Brief to 11th Circuit