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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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