Ronald and Dorthea Joling - Page 5

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          tested.  The early cases considered the 16th Amendment, which               
          authorized Congress to impose a tax on income without                       
          apportionment among the States.  The Supreme Court referred to              
          the income tax as an indirect tax in “the class of excises,                 
          duties, and imposts”.  Brushaber v. Union Pac. R.R., 240 U.S. 1,            
          15 (1916).  For example, petitioners cite the following cases:              
          Cook v. Tait, 286 F. 409, 412 (D. Md. 1923), affd. 265 U.S. 47              
          (1924); Brushaber v. Union Pac. R.R., supra; Stanton v. Baltic              
          Mining Co., 240 U.S. 103 (1916); White Packing Co. v. Robertson,            
          89 F.2d 775, 779 (4th Cir. 1937).                                           
               From those cases, petitioners postulate that the “income               
          tax” is an “excise tax”, and that petitioners can show that their           
          activities (receipts) are not subject to the imposition of the              
          U.S. excise tax.  Petitioners have presented several other                  
          unfounded arguments (legal and procedural) and peppered the Court           
          with a large volume of material in an attempt to be persuasive.             
          In sum and substance, petitioners have persuaded this Court only            
          that they are highly motivated in their attempt to avoid being              
          subjected to a Federal tax on their income.                                 
               Wherefore, petitioners’ motion for summary judgment will be            
                                             An appropriate order                     
                                        will be issued.                               

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