- 4 - 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", whereinPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011