Roland Allen Pelletier - Page 4

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             stipulated by counsel".  The so-called facts enumerated                  
             include such statements as:                                              

                       1. That the 16th Amendment to the                              
                       Constitution as proposed in 1909 and                           
                       ratified in 1913 is illegal upon its                           
                       face, in that it is repugnant to the                           
                       basic body of the Constitution (Art.                           
                       1, Sec. 8) and Art. 1, Sec. 2).  That                          
                       it purports to be a law setting itself                         
                       above the law contained in the original                        
                       Constitution as ratified.                                      
                            *   *   *   *   *   *   *                                 
                  5. That Art. 1, Sec. 8 of the Constitution states                   
                  for what purpose  a "Direct Tax" may be levied by                   
                  the Congress and, what the money collected may be                   
                  used for (ie: to pay the debts of the United                        
                  States; to provide for the common defense and, to                   
                  promote the general welfare.                                        
                            *   *   *   *   *   *   *                                 
                  7. That the Tax Court itself nominally violates                     
                  the provisions of the 7th Amendment to the                          
                  Constitution in that it holds no trial by jury                      
                  in cases exceeding $20.00 or more.                                  
                            *   *   *   *   *   *   *                                 
                  9. That the definition of Income as it relates to                   
                  taxes is a "gain" which includes profits.                           
                            *   *   *   *   *   *   *                                 
                  12. That the "Withholding Tax" is illegal.                          

             The second attachment lists six "articles and writings"                  
             such as an article entitled "Founders foresaw our Servitude              
             in Taxation".  The third attachment to petitioner's trial                
             memorandum is entitled "Brief On Illegal Taxation", wherein              




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