- 3 - I disagree with all charges, changes and adjustments in the Notice of Deficiency. It is my contention that the 16th Amendment to the Constitution is illegal in that it violates the basic body of the Constitution (as ratified), tramples over the bill of rights and, collects taxes upon wages rather than Income as specified in the amendment. Cite: Alexander Hamilton, Federalist # 78: "There is no position which depends on clearer principles than that every act of a delegated authority, contrary to the tenor of the commis- sion under which it is exercised, is void. No legislative act, therefore, contrary to the Constitution can be valid." The Court calendared this case for trial at a trial session of the Court scheduled to commence in Pittsburgh, Pennsylvania. The Court also issued the Standing Pre-Trial Order directing the parties, among other things, to submit a trial memorandum not less than 15 days before the first day of the trial session. The Court received petitioner's trial memorandum several months before the date scheduled for the trial session. Petitioner's trial memorandum states that he intended to call no witnesses. As to the issues in the case, petitioner's trial memorandum states: "See Attached." One attachment, entitled "STIPULATIONS OF Fact", sets forth 20 "facts *** to be stipulated or notPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011