Due Diligence: Do Your Own Research
Internal Revenue Code
26 U. S. C. (Title 26: The Internal Revenue Code)
Frivolous tax submissions § 6702
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
Other Resources:
Abraham Lincoln, First Annual Message
David A. Wells, Principles of Taxation
17th Amendment Brief to 11th Circuit
Puerto Rico Tax Brief to 11th Circuit