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With that said, let's examine someof the issues surrounding what is commonly known as "The Income Tax".
Income Tax Brief
United States Constitution, Tenth Amendment.
United States Constitution, Article I, § 8, cl. 1.
United States Constitution, Article I, § 9, cl. 1.
Article I, § 8, cl. 1, supra.
United States Constitution, Article I, § 2, cl. 3. (In part.)
United States Constitution, Article I, § 9, cl. 4.
Black's Law Dictionary, Sixth Edition. (In part.)
Tyler v. United States, 281 U.S. 497, at 502 (1930).
Flint v. Stone Tracy Co., 220 U.S. 107, at 151 (1911).
Steward Machine Co. v. Davis, 301 U.S. 548, at 581-582 (1937).
Dawson v. Kentucky, 255 U.S. 288, at 292 (1921).
"The Corporation Tax" law (Ch. 6, 36 Stat. 11). (Emphasisadded.)
Flint v. Stone Tracy Co., 220 U.S. 107, at 146 (1911).
Flint v. Stone Tracey Co., supra, at 151.
Flint v. Stone Tracy Co., supra, at 151-152. (Emphasis added.)
Flint v. Stone Tracy Co., supra, at 154. (Emphasis added.)
Flint v. Stone Tracy Co., supra, at 165. (Emphasis added.)
Flint v. Stone Tracy Co., supra, at 165. (Emphasis added.)
- The Sixteenth Amendment conferred no new power of taxation.
- The Sixteenth Amendment did not extend the taxing power to new or excepted subjects.
- The Sixteenth Amendment prohibited the power of income taxation, possessed by Congress from the beginning of our national government under the Constitution, from being taken out of the category of indirect taxation to which it inherently belonged.
Brushaber v. Union Pacific R.R. Co., 240 U.S. 1 at 10-11. (Emphasisadded.)
Brushaber, supra, at 11-12. (Emphasis added.)
Brushaber, supra, at 13. (Emphasis added.)
Brushaber, supra, at 16-17. (Emphasis and explanation added.)
Brushaber, supra, at 18. (Emphasis and explanation added.)
Brushaber, supra, at 18. (Emphasis added.)
Brushaber, supra, at 18-19. (Emphasis added.)
Brushaber, supra, at 19. (Emphasis added.)
Brushaber, supra, at 19. (Emphasis added.)
(Also included in the citation below.)
Brushaber, supra, at 19. (Emphasis added.)
Stanton v. Baltic Mining Co., 240 U.S. 103, at 112 (1916). (Emphasis andexplanation added.)
Peck & Co. v. Lowe, 247 U.S. 165, at 172 (1918).
Pollock v. Farmers' Loan & Trust Co., 158 U.S. 601, at 637 (1895).(Emphasis added.)
NOTE: The Pollock Case was before the United States Supreme Court twice: Pollock v. Farmer's Loan & Trust Co., 157 U.S. 429, and the rehearing, 158 U.S. 601. Together they are referred to as the Income Tax Cases. |
- The Sixteenth Amendment conferred no new power of taxation.
- The Sixteenth Amendment did not extend the taxing power to new or excepted subjects.
- The Sixteenth Amendment prohibited the power of income taxation, possessed by Congress from the beginning of our national government under the Constitution, from being taken out of the category of indirect taxation to which it inherently belonged.
House Congressional Record, March 27, 1943, page 2580.
26 U.S.C. § 5005(a)
26 U.S.C. § 5703(a)(1)
26 U.S.C. § 4401(c)
26 U.S.C. § 4411(a)
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