SUPPORTING BRIEF #2: INCOME TAX, AS IMPOSED UPON LABOR, IS VOID FORVAGUENESS AND DEVOID OF ANY VOLUNTARY NATURE, Page 3
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This record will now be presented. The order in which it will be presented will by the year reflecting the beginning of each term of the Supreme Court. Also, a brief comment will be made after each case to indicate the object of the tax and/or the issues surrounding the case.
1921: U.S. v. Phellis, 257 US 156 (Corporate stock dividends); Rockefeller v. U.S., 257 US 176 (Corporate stock dividends).
1923: U.S. v. Merriam, 263 US 179 (Property acquired by bequest held not taxable as income); U.S. v. Kaufmen, 267 US 408 (Partnership business, bankruptcy).
1924: Marr v. U.S., 268 US 536 (Corporate stock).
1925: U.S. v. Anderson, 269 US 422 (Corporate activities); U.S. v. Mitchell, 271 US 9 (Estate tax, state inheritance tax); Provost v. U.S., 269 US 443 ("Loan" and "return" transactions, "short sale" of corporate stock); Woerishoffer v. U.S., 269 US 102 (Legacy taxes on estate).
1926: U.S. v. Ludley, 274 US 295 (Sales of mining property); U.S. v. Sullivan (Manufacturing & sale of intoxicating liquors).
1928: Russel v. U.S., 278 US 181 (Stockholders in lumber co.)
1929: U.S. v. Updike, 281 US 489 (Corporation taxes against stockholders); Tyler v. U.S., 281 US 497 (Corporate stock); Cooper v. U.S., 280 US 409 (Sale of stock acquired by gift).
1930: U.S. v. Wells, 283 US 102 (Transfers as made in contemplation of death); Milliken v. U.S., 283 US 792 (Transfers as made in contemplation of death); U.S. v. Malcolm (Community property, tax on salary of corporate officer); Magee v. U.S., 282 US 432 (Claim in abatement); U.S. v. LaFranca, 282 US 568 (Retail liquor dealers); U.S. v. Michel, 282 US 656 (Limitation period against suit for refund); Klein v. U.S., 283 US 231 (Deed giving life estate with reversion in fee).
1931: U.S. v. Murdock, 284 US 141 (Defendant indicted for refusal to provide information, would not produce receipts for money paid to others); U.S. v. Ryan, 284 US 167 (Sale & dispensing of intoxicating liquors); U.S. v. Scharton, 285 US 518 (Fraud on revenue); U.S. v. Kombst, 286 US 586 (Succession tax, Inheritance tax).
1932: Leighton v. U.S., 289 US 586 (Corporate assets); Rossi v. U.S., 289 US 89 (Business of distiller); Daube v. U.S., 289 US 367 (Partnership business); McDonnell v. U.S., 288 US 420 (McDonnell was member of firm required to file tax returns).
1933: U.S. v. Murdock, 290 US 389 (Same issue as prior case in 1931).
1934: Bull v. U.S., 295 US 247 (Estate tax); U.S. v. Troy, 293 US 58 (Corporation income taxes).
1935: U.S. v. Rizzo, 297 US 530 (Taxes on alcohol); U.S. v. Butler, 297 US 1 (Corporate activity); U.S. v. Constantine, 296 US 287 (Intoxicating liquor); Bingam v. US, 296 US 92 (Estate transfer tax).
1936: Wainer v. U.S., 299 US 92 (Intoxicating liquor); Sonzinsky v. U.S., 300 US 506 (License tax on dealers in firearms)
1937: U.S. v. Kaplan, 304 US 195 (Sale of stock); U.S. v. Wurts, 303 US 414 (case involving "erroneous tax refund"); Foster v. U.S., 303 US 118 (Corporate activities).
1938: Fairbanks v. U.S., 306 US 436 (Corporate activities); U.S. v. Jacobs, 306 US 363 (Estate taxes); U.S. v. Pleasants, 305 US 357 (Capital gains); Scher v. U.S., 305 US 251 (Distilled spirits).
1940: U.S. v. Pyne, 313 US 127 (Executors); Ryerson v. U.S., 312 US 405 (Gift tax exemptions); U.S. v. Ryerson, 312 US 260 (Single-premium life policies, gifts).
1941: U.S. v. Ragen, 314 US 513 (Tax evasion, corporations); U.S. v. Kales, 314 US 186 (Profits from stock shares).
1942: U.S. v. Johnson, 319 US 503 (Gambling)
1944: Goldstong v. U.S., 325 US 687 (Estate taxes); Rosenman v. U.S., 323 US 658 (Estate taxes).
1945: Pinkerton v. U.S., 328 US 640 (Removing, depositing & concealing certain commodities subject to tax); U.S. v. Rompel, 326 US 367 (Excise tax on community property).
1946: U.S. v. Silk, 331 US 704 (Tax imposed upon employer).
1949: U.S. v. Benedict, 338 Us 692 (Estate & trust)
1950: U.S. v. Lewis, 340 U.S. 590 (Money received as a bonus from employer).
1951: Robertson v. U.S., 343 US 711 (Property acquired by gift); Lykes v. U.S., 343 US 118 (Gifts to members of donor's family); Rutkin v. U.S., 343 US 130 (Tax evasion, extortion, corporate stock, money gained by extortion is "income"); U.S. v. Jeffers, 342 US 48 (Contraband narcotics).
1952: U.S. v. Carroll, 345 US 457 (Willful failure to file returns, did not file and report money paid to others); U.S. v. Kahriger, 345 US 22 (Gambler's Occupational Tax Act); Allison v. U.S., 344 US 167 (Embezzlement by employee of taxpayer can be claimed as a deduction).
1953: U.S. v. Dixon, 347 US 381 (Statute making it unlawful to possess liquor or property intended for use in violating revenue laws); Lober v. U.S., 346 US 335 (Trusts, estate tax).
1954: Lewis v. U.S., 346 US 419 (Gambler's Occupational Tax Act); U.S. v. Acri, 348 US 211 (Attachment lien in wrongful death action); Sullivan v. U.S., 348 US 170 (False & fraudulent returns, Lewis was president of a corporation required to make returns); U.S. v. Calderon, 348 US 160 (Tax evasion based on net worth method of proof); Smith v. U.S., 348 US 147 (Tax evasion based on net worth method of proof); Holland v. U.S., 348 US 121 (Tax evasion based on net worth method of proof); Friedberg v. U.S., 348 US 142 (Tax evasion based on net worth method of proof).
1955: Berra v. U.S., 351 US 131 (Tax evasion, filing false & fraudulent returns, questions of law relating to jury instructions).
1956: U.S. v. Calamaro, 354 US 351 (Occupational tax imposed on receiving wagers); U.S. v. Korpan, 354 US 271 (Occupational tax on coin-operated gaming devices); Achilli v. U.S., 353 US 373 (Tax evasion by filing false returns, no mention of how Achilli made his money); Haynes v. U.S., 353 US 81 (Action to recover taxes paid, sickness disability benefits).
1957: Gore v. U.S., 357 US 386 (Violation of narcotics laws); Flora v. U.S. (Action to recover income tax payments made, petitioner suffered losses on the sale of certain commodities and futures); U.S. v. Bess, 357 US 51 (Recovery of unpaid taxes owed by insured at time of his death from beneficiary life policies); U.S. v. Massel, 355 US 595 (Tax liability determined by net worth method of proof); Lawn v. U.S., 355 US 339 (Tax evasion, conspiracy, corporate taxes).
1958: Sims v. U.S., 359 US 108 (Suit by U.S. against Auditor of W. Va.); Harris v. U.S., 359 US 19 (Prosecution for purchase of heroin from unstamped package); Cammarano v. U.S., 358 US 498 (Corporate income tax payers).
1959: U.S. v. Price, 361 US 304 (Action to collect deficiency in income taxes and statutory interest thereon, no mention how Price made his money); Aquilino v. U.S., 363 US 509 (Action by subcontractors to foreclose mechanic's liens, taxpayer was a building contractor); U.S. v. Kaiser, 363 US 299 (Question of whether labor union's strike assistance, in the form of room rent and food vouchers, was taxable as income); Stanton v. U.S., 363 US 278 (Gift taxes); U.S. v. Brosnan, 363 US 237 (Enforcement of tax lien by foreclosure and sale, national banking association); Flora v. U.S., 362 US 147 (First case that indicated that the federal system of taxation was based on "voluntary assessment and payment, not distraint")
1960: Meyer v. U.S., 364 US 410 (Estate taxes); Knetsch v. U.S., 364 US 361 (Deferred annuity savings bonds, nonrecourse annuity loan notes); James v. U.S., 366 US 213 (Embezzled funds are included in "gross income' of embezzler for federal tax purposes).
1961: Rudolph v. U.S., 370 US 269 (Insurance agent and his wife took trip offered by insurance company, question was whether or not the value of the trip was taxable as income); U.S. v. Davis, 370 US 65 (Husband's transfer of stock to his wife held to be a taxable event).
1962: Maximov v. U.S., 373 US 49 (Action by a successor trustee for refund of income taxes); U.S. v. Patrick, 372 US 53 (Action to recover income taxes paid, corporate business); U.S. v. Gilmore, 372 US 39 (Action to recover income taxes paid, production of income is a profit-seeking activity).
1963: Jackson v. U.S., 376 US 503 (Estate taxes); Meyer v. U.S., 375 US 233 (Estate taxes, insurance policies); U.S. v. Stapf, 375 US 118 (Estate taxes); U.S. v. Zacks, 375 US 59 (Patent royalties, capitol gains).
1964: Dixon v. U.S., 381 US 68 (Sale of notes purchased from issuers at a discount); Sansone v. U.S., 380 US 343 (Tax evasion, capitol gains); U.S. v. Gainey, 380 US 63 (Possession and operation of unregistered still); U.S. v. Ventresca, 380 US 102 (Possession and operation of unregistered still); U.S. v. Powell, 379 US 48 (Proceeding for judicial enforcement of administrative summons, re- examination of certain corporate tax records); Ryan v. U.S., 379 US 61 (Proceeding for judicial enforcement of administrative summons, net worth calculations strongly suspected fraud).
1965: U.S. v. Catto, 384 US 102 (Business of breeding livestock); U.S. v. O'Malley, 383 US 627 (Estate taxes); U.S. v. Speers, 382 US 266 (Bankruptcy proceeding); U.S. v. Romano, 382 US 136 (Illegal possession of still).
1967: U.S. v. Habig, 390 US 222 (Prosecution for crimes of allegedly false income tax returns, corporations); Haynes v. U.S., 390 US 85 (Unlawful possession of sawed-off shotgun, National Firearms Act); Marchetti v. U.S., 390 US 39 (Conspiracy to evade payment of federal occupational tax, gambling); U.S. v. Correll, 389 US 299 ("Sleep & rest rule", traveling salesman).
1968: Leary v. U.S., 395 US 6 (Transfer tax provisions of Marihuana Tax Act).
1969: Nash v. U.S., 398 US 1 (Action by taxpayers to recover income taxes paid, partnership operating finance business); U.S. v. Davis, 397 US 301 (Action by taxpayer for refund of federal income taxes, Davis was sole shareholder of a corporation); U.S. v. Key, 397 US 322 (Bankruptcy, insolvent corporation); Turner v. U.S., 396 US 398 (Possession of heroin without revenue stamps); Minor v. U.S., 396 US 97 (Selling illegal narcotics, revenue from ilegal activity is taxable as income).
1970: U.S. v. Harris, 403 US 573 (Possession of non-tax-paid liquor); U.S. v. Mitchell, 403 US 190 (Income tax cases, community property, estate tax); Mackey v. U.S., 401 US 667 (Tax evasion, excise tax returns); U.S. v. Freed, 401 US 601 (Possession of unregistered hand grenades, National Firearms Act); Donaldson v. U.S., 400 US 517 (Taxpayer filed motions to intervene in IRS summonses directed to putative former employer of taxpayer and to employer's accountant for production of employer's records of taxpayer's employment, Donaldson was a circus performer).
1971: U.S. v. Byrum, 408 US 125 (Estate taxes); U.S. v. Generes, 405 US 93 (Action for refund of income tax, Generes was president of a corporation).
1972: U.S. v. Bishop, 412 US 346 (False income tax returns, Bishop was a lawyer); U.S. v. Cartwright, 411 US 546 (Estate taxes); U.S. v. Basye, 410 US 441 (Consolidated action for refund of income taxes, medical partnership supplying medical services to members of health foundation); U.S. v. Chandler, 410 US 257 (Estate taxes); Couch v. U.S., 409 US 322 (Special agent of IRS instigated proceeding to enforce production of business records).
1974: Phelps v. U.S., 421 US 330 (Bankruptcy, corporation); U.S. v. Bisceglia, 420 US 141 (Special agent of IRS instigated proceeding to enforce civil summons against bank officer to produce bank records, held that IRS has statutory authority to issue "John Doe" summons to a bank or other depository to discover identity of a person who has had bank transactions suggesting the possibility of liability for unpaid taxes); Otte v. U.S., 419 US 43 (Bankruptcy, municipal corporations).
1975: U.S. v. Janis, 428 US 433 ("Naked" assessment of tax liability without any foundation, bookmaking activity); Fisher v. U.S., 425 US 391 (Two cases, enforcement actions by Government to compel production of accountant's documents in possession of taxpayer's attorney, held that accountant's documents are not taxpayer's private papers, taxpayers "books and records" concerned the taxpayer's large medical practice); Laing v. U.S., 423 US 161 (Case indicates illicit drug trafficking).
1976: U.S. v. Pomponio, 429 US 10 (False income tax returns, corporations).
1977: Slodov v. U.S., 436 US 238 (Bankruptcy, corporation); Fulman v. U.S., 434 US 528 (Suit for refund of personal holding company taxes paid).
1978: U.S. v. Crittenden, 440 US 715 (Crittenden was doing business as Crittenden Tractor Co.).
1979: U.S. v. Euge, 444 US 707 (U.S. brought suit for enforcement of an IRS summons requiring taxpayer to appear and provide handwriting exemplar, held that IRS has the power to compel handwriting exemplars under its summons authority, no mention how Euge made money).
1980: U.S. v. Swank, 451 US 571 (Tax refund suits, economic interests in mineral deposits); U.S. v. Darusmont, 449 US 292 (Tax refund suit, held that direct appeal may be taken from district court to Supreme Court, in civil actions, when a federal statute has been held unconstitutional as applied to a particular circumstance, case involved long-term capital gain from sale of Darusmont's triplex).
1981: U.S. v. Lee, 455 US 252 (State may justify a limitation on religious liberty by showing that it is essential to accomplish an overriding governmental interest).
1982: U.S. v. Rylander, 460 US 752 (Civil contempt proceedings, corporations); U.S. v. Ptasynski, 462 US 74 (Case challenging constitutionality of Crude Oil Windfall Tax Act); U.S. v. Rodgers, 461 US 677 (Unpaid taxes withheld from wages of employees of a company of which Rodgers was president).
1983: Engle v. U.S., 464 US 206 (Advance royalties received under oil and gas leases).
1984: U.S. v. Boyle, 469 US 241 (Estate taxes).
1985: U.S. v. Hemme, 476 US 558 (Estate taxes).
1986: O'Conner v. U.S., 479 US 27 (Salaries paid to taxpayers by the Panama Canal Commission).
1988: U.S. v. Zolin, 491 US 554 (IRS wanted to compel state court clerk to produce sealed documents pursuant to tax investigation of deceased taxpayer); U.S. v. Stuart, 489 US 353 (Canadian citizens petitioned for order quashing IRS summonses issued at request of Canadian government).
1989: Davis v. U.S., 495 US 472 (Money parents sent to sons involved in missionary activities for their support while in missionary activities held not to be a "charitable contribution" and therefore not "tax deductible").
1990: Cheek v. U.S., 498 US 192 (Criminal tax case, Cheek believed that the "income tax", as applied to him, was unconstitutional and objected to a tax being imposed upon his wages. His conviction was reversed on the statutory ground of "willfulness". The Court did not address the issue of the constitutionality of a tax being imposed upon Cheek's wages).
INTERIM EDITIONS
1991: U.S. v. Smith, 112 S. Ct Rptr. at page 1021 (Chapter 11 trustee, bankruptcy, corporation).
1992: U.S. v. Hill, 113 S. Ct. Rptr. at page 941 (Oil & gas producer, interests in mineral deposits).
1993: U.S. v. Carlton, 114 S. Ct. Rptr. at page 2018 (Estate taxes).
This record of cases clearly shows that the "income tax" for many years after the passage of the 16th Amendment and the Tariff Act of 1913 was imposed upon persons doing business in a corporate or quasi-corporate capacity. It was only in 1970 that a case was brought before the court, under the heading of "U.S. v. 'individual' or vice versa" that indicated that the individual in question was an "employee" rather than an "employer", thus indicating a tax being imposed upon labor. (the Donaldson v. U.S. case).