tax constitutional arguments tax protesters united_states advance number constitutional arguments asserting assessment collection federal income tax united_states_constitution kinds arguments related distinguished statutory administrative arguments income tax general conspiracy arguments based proposition branches federal government involved deliberate going campaign deception purpose individuals entities wealth profits constitutional challenges tax laws frequently directed validity effect sixteenth amendment income tax provisions constitution amendment protesters argue income taxes amendment freedom speech requires subject tax write information tax return freedom religion subject tax claims religious objection payment taxes particularly subject styles reverend minister religious office holder internal revenue code makes exemption churches religious institutions makes special tax codes exceptions religious professionals held united_states religious belief strongly held exempt believer general laws fifth amendment self protesters argue fifth amendment right self allows individual refuse file income tax return calling information lead conviction criminal acts income derived crime paying tax response courts generally refer case united_states sullivan justice holmes wrote form return provided called answers defendant privileged making raised objection return account refuse return extreme extravagant application fifth amendment authorized man refuse state income crime defendant desired test point tested return passed draw circle matter declaration write word government blank bring danger law clause protesters argued income tax prohibited fifth amendment clause imposed receives compensation rejected argument argument variations argument officially identified legally federal tax return positions purposes tax return penalty imposed section process clause protesters argue income tax fifth amendment right person shall deprived life liberty property process law people deprived life liberty property process law courts legal commentator describes time court finds defendant guilty court deprived defendant life liberty time court rules favor defendant court deprived defendant property saying court deprived life liberty property particularly interesting explain exactly court deprived particular process similarly general proposition man right labor necessarily lead conclusion government tax common right labor government impose tax took away rights property government tax claim tax property right pretty meaningless fifth amendment process arguments tax protesters rejected circuit united_states anderson united_states cameron united_states united_states thirteenth amendment tax protesters argued income taxes impose violation thirteenth amendment argument ruled merit argument variations argument officially identified legally federal tax return positions purposes tax return penalty imposed section fourteenth amendment tax protesters argue americans citizens individual states opposed citizens united_states united_states power tax citizens impose federal laws outside federal cite sentence section fourteenth amendment states persons born united_states subject jurisdiction thereof citizens united_states state reside courts uniformly held argument fourteenth amendment state citizens citizenship incorrect court explained fourteenth amendment create national citizenship effect making citizenship paramount dominant instead derivative dependent state citizenship united_states ward fox commissioner united_states baker argument raised federal income tax progressive created tax render tax unconstitutional 14th amendment guarantees equal protection law arguments ruled merit contemporary notably tax protesters contend fourteenth amendment properly ratified theory governments southern states supported post civil war constitutional amendments representative people sixteenth amendment argued federal income tax illegal sixteenth amendment grants congress power lay collect taxes source derived states regard census properly ratified amendment provides power tax income proper ratification sixteenth amendment disputed tax protesters argue quoted text amendment differed text proposed congress ohio state ratification sixteenth amendment ratification arguments rejected court case raised identified legally protesters argued sixteenth amendment contain words repeal repealed amendment ineffective change law argue language income tax unconstitutional direct tax divided equally population states tax protesters assert congress constitutional power tax labor income labor citing variety court cases arguments include claims word income sixteenth amendment interpreted applying wages wages income labor exchanged wages individuals right property seventeenth amendment argument raised case commissioner seventeenth amendment united_states constitution properly ratified laws passed congress year year ratification invalid case involved criminal contempt charge connection failure obey produce books records needed trial case stated petition case lengthy appears rely primarily arguments court authority determine tax liability seventeenth amendment constitution changed method senators proposed adopted laws enacted congress senate subsequent invalid included legislation established court court rejected arguments ordered imprisoned days punishment criminal contempt failing obey court orders titles nobility amendment tax argument centers pending titles nobility amendment proposed amendment constitution 11th congress ratified required number states strip united_states citizenship citizen accepted title nobility foreign government contention amendment fact ratified required number states operative constitution actions taken lawyers judges use title asserted title nobility unconstitutional fact use lawyers judges merely informal custom united_states title legal standing contention rarely raised courts recently addressed towns defense charge tax court replied additionally court correct misunderstanding concerning text thirteenth amendment united_states_constitution complaint includes certified copy thirteenth amendment published included compilation thirteenth amendment strip individual united_states citizenship accept title nobility honor thirteenth amendment correct thirteenth amendment prohibits slavery people claim state publication erroneous thirteenth amendment makes valid article constitution provide federal government authority authority federal government challenged protesters arguing immune federal income taxation sovereign individuals natural individuals requested privilege benefit government outside federal zone federal military bases federal court ruled income tax imposed internal revenue code unconstitutional supreme_court ruling cheek united_states defendant tax prosecution arguments federal income tax laws unconstitutional arguments turned arguments based honestly held beliefs constitute evidence helps prosecutor prove elements tax sovereign individual government privilege tax protesters argue immune federal income taxation sovereign individuals natural individuals ground requested privilege benefit government kinds arguments ruled merit example case united_states stated argue exempt federal taxation natural individuals requested obtained exercised privilege agency government basis exemption federal income tax citation omitted individuals natural unnatural pay federal income tax wages regardless received privileges government contend constitution prohibits direct tax wrong amend affirmed order return penalty similarly united_states contention citizen united_states natural individual citizen master servant government ruled legal ground argument subject federal tax laws tax conviction upheld similarly circuit stated powers commissioner powers contends immune tax laws slave federal government false choice creature powers tax ideology laws republic similarly rejected argument gains individual labor gains received federal venue case argument ability impose tax citizen states federal citizen ruled variations argument individual sovereign rejected tax cases united_states hart commissioner snow commissioner united_states argument individual received wages compensation subject federal income tax individual requested obtained exercised privilege agency government ruled circuit sullivan united_states kelly united_states united_states argument subject tax benefits privilege extended government agency rejected united_states united_states argument individual received wages subject federal income tax tax imposed connection government granted privileges ruled commissioner argument individual received wages subject federal income tax enjoys grant privilege franchise ruled commissioner argument individual received wages subject federal income tax obtained privilege governmental agency ruled united_states united_states case davis supreme_court rejected argument relation employment essential pursuit happiness tax upheld validity tax court stated natural rights called subject taxation rights importance limited activities prohibited altogether limited outcome franchise extends activities pursued common right income connection events activities involving government privilege franchise stated united_states sullivan gains illegal traffic liquor subject federal income tax ruled united_states money obtained income ruled james united_states money obtained income required return money owner argument person income person rejects united_states citizenship person claims citizen exclusively state variations argument officially identified legally federal tax return positions purposes tax return penalty imposed section federal zone tax protesters argue article section clause constitution federal income taxes imposed inside called federal zones areas district_of_columbia military bases places congress direct authority argument based decision case united_states parties argued federal court massachusetts jurisdiction case charged murder occurred ship issues federal income taxation internal revenue code presented decided court case exist murder case decided clause argument specifically rejected case united_states defendants argue clause limits legislative power congress geographical areas congress exercise power taxation areas described clause position contrary natural reading constitution case law clause limits power congress power states word exclusive employed eliminate possibility legislative power congress district columbia concurrent states similarly clear power congress collect taxes created article section clause constitution independent power limited specific powers section united_states butler readily apparent congress power tax extends exclusive legislative districts contemplated clause defendants motion dismiss based clause denied clause argument unsuccessful united_states tax protesters contend decision united_states jurisdiction federal government impose income taxes inside states based following language court opinion statute universal application territorial limits united_states limited portions exclusive jurisdiction national government district_of_columbia generally speaking state union preservation peace protection person property functions state government primary duty nation laws congress respect matters extend territorial limits states force district_of_columbia places exclusive jurisdiction national tax protesters contend court reference matters restricted federal government jurisdiction matters taxation tax case reference statute reference statute case involved conviction defendant unsuccessfully argued federal court jurisdiction prosecution crime committed proceeding land office oklahoma ownership real estate reference laws congress respect matters reference matters preservation peace protection person property court rejected argument federal courts jurisdiction hear case statute defendant conviction affirmed issues involving power impose enforce federal taxes states presented decided court courts uniformly rejected federal zone argument congressional authority impose income tax limited district_of_columbia forts magazines etc example united_states commissioner definition income tax protesters cited case argument income tax individual income unconstitutional argument raised unsuccessfully hill united_states success cameron mining corporation argued corporation tax act apply corporation ruled corporation tax act apply mining corporations proceeds mined corporation premises income meaning tax act court ruled corporation entitled value ore place mined meaning act case involved income taxation corporation individuals court case rule corporate individual income tax unconstitutional mitchell tax protesters cited proposition income individuals argument raised unsuccessfully case united_states united_states unsuccessfully following language cited protesters plain think true intent meaning act entire proceeds mere conversion capital assets treated income difficulty precise scientific definition income imports entirely distinct principal capital subject taxation measure tax conveying idea gain increase arising corporate activities immediately followed text case sentence said independence income defined gain derived capital labor combined corporation engaged manufacture lumber purchased certain timber land cost acre december value land increased acre corporation tax act enacted august effective january years filed tax returns act showing gross receipts sale manufactured lumber arriving net income subject tax act based acre value actual cost acre commissioner argued able based historical cost basis fair market value time act effective essentially allowed use acre value basis actual historical cost basis portion gain increase value december ruled act effective january increase value increases value prior effective date statute terms statute entitled gross receipts sale finished lumber basis reference acre value december case involving statutory constitutional interpretation case court interpreting statute tax protesters cite case argument constitutional definition income excluding income individuals issues involving constitutional definition income income tax statutes presented decided court case notable fact involved imposed tax argue court rule general proposition taxes imposed tax case imposed statute enacted august effective january corporate profits argument repeatedly tax protesters income individuals income mean corporate profits corporate gain merchants loan argument named case trustee estate deceased error district argument essentially income federal income tax purposes means income corporation income non corporate case discussing meaning income mentioned statute enacted income corporations specifically interpreting statute imposing income taxes individuals estates kinds entities corporate tax statute corporation estate deceased court presented decide issue involving corporate profits corporate gains kind income gain sale stock deceased terms corporate profit corporate gain found text court decision merchants loan supreme_court ruled sixteenth amendment united_states constitution tax statute applicable time gain sale stock estate deceased person included income estate estate federal income tax purposes merchants loan argument tax protesters times courts uniformly rejected argument income consists corporate profits example cameron commissioner united_states commissioner commissioner commissioner commissioner commissioner commissioner tax protesters lost case theory corporate profits citing case ruled income non corporate federal court ruled internal revenue code term income means income corporation federal income tax purposes tax protesters cited supreme_court case flint argument corporate profits income following quotation taxes laid manufacture sale consumption country licenses pursue certain corporate privileges requirement pay taxes involves exercise privileges element absolute demand lacking conceding power congress tax business activities private corporations tax measured standard settled decisions court sovereign authority exercised right tax legitimate subject taxation exercise franchise privilege objection measure taxation found income produced property considered flint ruled corporation tax act violate constitutional requirement revenue measures originate court rule taxes consisted taxes corporations corporate privileges exclusion taxes individuals natural persons issue validity income tax imposed individuals presented court decided court courts rejected argument flint avoid taxation wages example parker commissioner case unsuccessfully argued wages stated cites flint support contention income tax tax applicable special privileges privilege conducting business income general twice flint address personal income tax concerned corporate taxation furthermore flint pre sixteenth amendment read light late date incredible required hold constitution amended congress levy income tax source income need tax equally states classify tax applicable specific categories activities argument corporations subject federal income tax variations argument officially identified legally federal tax return positions purposes tax return penalty imposed section cases indicating definition income irrelevant federal courts indicated congress tax item income regardless item income meaning sixteenth amendment commissioner circuit stated constitutional amendment united_states impose income tax held tax income derived real personal property close tax property imposed sixteenth amendment removed barrier requirement pretty strictly limited taxes real personal property taxes necessary uphold validity tax imposed united_states tax bear accurate label argued tax involved income tax tax based money certainly tax property certainly tax need congress power impose taxes generally particular run constitutional restrictions tax murphy district columbia circuit ruled personal injury award received reach congressional power tax article section constitution award income meaning sixteenth amendment progressive taxation argument raised federal income tax progressive marginal tax rates increase progress level income increases created tax render tax unconstitutional argument rejected companion cases respect income tax individuals anderson respect income tax corporations anderson labor income labor tax protesters assert congress constitutional power tax labor income labor citing variety court cases arguments include claims word income sixteenth amendment interpreted applying wages wages income labor exchanged wages individuals right property income tax wages illegal direct tax source income argument constitution income tax income derived activities government licensed specially protected courts rejected theory ruling congress compensation services regard compensation derived government licensed specially protected activities cover earnings labor people foundation positions government clearly prohibited salaries wages compensation working men women country forcing business entities utilize labor ordinary american citizens turn earnings workers federal government possess legal authority statutory constitutional tax wages salaries american workers similarly tax acquitted failure file federal income tax returns timely fashion argued law tax person wages federal government tax earned paid labor industry constitution allow federal government tax earnings referring wages salaries fees person earn arguments compensation personal services called wages salary term constitutional arguments united_states connor statutory arguments cheek united_states depending details argument purposes presentation arguments summarized article tax statutory arguments rest section explains arguments detail evans gore protesters include false quotations arguments radio personality contends following quotation case evans gore arguments internet federal income taxes sixteenth amendment justify taxation persons things property previously immune extend power new citizens intended remove occasions income taxes states authorize tax salary quoted material false appear court decision evans gore actually rule federal income tax certain income federal judges unconstitutional evans gore ruling interpreted barring application federal income tax federal judge appointed prior enactment tax court year interpretation compensation clause rule federal judges shall stated times receive shall diminished office article iii section constitution decision evans gore decision overruled case united_states supreme_court stated evans holds compensation clause congress apply generally applicable tax salaries federal judges appointed enactment tax supreme_court federal court ruled sixteenth amendment constitution authorize federal income tax compensation personal services united_states supreme_court case frequently cited tax protesters tax protesters attribute following quotation court case income statute given meaning include comes quotation appear text supreme_court decision case began new_york decision court trial court judge stated think income statute given meaning include comes case involve compensation labor services instead case involved federal income tax treatment paid parent company owned stock ruled decision reversed supreme_court actually said reject case rejected cases arising corporation tax act collector collector mountain coal decided broad contention submitted behalf government receipts comes income proper definition term gross income entire proceeds conversion capital assets form circumstances accomplished treated gross income certainly term income broader meaning act independence present purpose assume difference meaning acts supreme_court ruled receives representing earnings corporation realized corporation prior january gross income purposes issues involving definition income respect wages salary compensation labor decided court case cited argument wages decision individual named web site called claims following statement case income taxes statutes apply state created creatures known corporations matter state local federal material alleged quotation appear text case words wages salaries found text ruling case federal income tax statutes apply corporations colonial pipeline case actually involved louisiana corporate franchise tax federal tax validity louisiana franchise tax upheld case issues involving validity federal income taxes presented mentioned decided supreme_court colonial pipeline case lucas earl argument wages tax protesters including convicted tax incorrectly attribute following language connection leading tax case lucas earl claim salaries wages compensation personal services entirety returned reported income tax return individual performed services produce gain support language act decisions courts directly opposed provisions act regulations prescribed permits personal services entirety returned individual performing services noted language act salaries wages compensation personal services included gains profits income derived salaries wages compensation personal services language court opinion lucas earl instead direct quotation page brief filed case brief written attorneys printed versions case statement quotations pages brief printed opinion court case include excerpts clearly identified brief person trained analysis legal materials necessarily know like court opinion leading confusion source quotation explained supreme_court rejected arguments quotation lost case lucas earl leading case area income taxation stands case earl arguing wife year legally valid assignment agreement state law purposes current acquired income earned solely treated income wife joint tenants right assignment agreement determine federal income tax effect income earned half income rejected argument essentially ruling federal income tax law future income earned earl time earned income assigned income wife regardless validity assignment agreement state law court lucas earl rule wages kansas case frequently cited tax protesters wages argument kansas respect following quotation included right personal liberty right private property nature right contracts acquisition property chief contracts personal employment labor services exchanged money forms property criminal case involving defendant convicted kansas statute firing employee refusing resign member labor union issues taxation presented decided court word tax found text court decision tax protesters cite quote case argument income tax imposed labor arguably relating labor right property right conduct business acquire profits property case involved owned restaurant called english kitchen arizona restaurant allegedly instituted boycott restaurant dispute arose terms conditions employment strike allegedly ordered local union respect certain union members employed restaurant restaurant business allegedly harmed sued parties variety grounds lawsuit thrown trial court case heard theory incorrect matter law appealed case eventually ended ruled trial court thrown lawsuit heard case case sent trial court trial place tax case issues involving taxation presented decided court tax protesters cite case argument income tax imposed labor quoting following language monopoly defined institution sovereign power state grant commission person corporation sole buying selling making working person persons bodies corporate sought restrained freedom liberty hindered trade grants kind void common law destroy freedom trade discourage labor industry persons getting honest power enhance price void interfere liberty individual pursue trade employment case involving interpretation certain city new_orleans court ruled louisiana constitution new_orleans pre existing obligation contract laws effectively ended slaughter house business monopoly issues power tax businesses labor presented decided court word tax appear text decision case tax protesters cite case pennsylvania known jones city state impose charge enjoyment right granted federal constitution jones city case involving validity city ordinance pennsylvania follows persons said borough orders goods paintings pictures merchandise kind persons delivering articles orders obtained shall required license said business shall pay treasurer said borough following sums according time said license shall granted day week seven dollars weeks dollars weeks dollars provided provisions ordinance shall apply persons selling sample manufacturers licensed merchants dealers business said borough group people witnesses went door door distributing literature town failed obtain license ordinance case ended court went way stated evidence witnesses practice making request contribution cents books cents pamphlets accept lesser sums donate volumes case interested person funds amendment fourteenth makes applicable states declares congress shall law establishment religion prohibiting free exercise thereof freedom speech press hardly denied tax laid specifically exercise freedoms unconstitutional argument appears federal government able tax income labor tax exercise freedoms mentioned quotation tax case effect license fee imposed door door sales people city ordinance city trying exact fee witness members going door door questions validity federal income taxes presented decided court fisher tax protesters cite quote fisher individual unlike corporation mere privilege existing corporation artificial entity owes existence charter powers state individual rights live property natural rights enjoyment imposed argument individual rights live property arguably rights imposed federal income tax income labor unconstitutional fisher case federal case issues involving validity federal income tax laws decided court united_states tax protesters cite case called united_states quotation congress income compensation argument wages case cited unsuccessfully case united_states case involved compensation paid insurance company policy holder house burned insurance company costs renting place stay home burned terms insurance policy insurance company paying wages court presented decide issue involving wages tax protesters cited decision case theory wages theory case dealt stock stock essentially equivalent stock split opposed cash stock case kind receive realize additional value example owns shares stock having value share total value corporation declares stock essentially similar stock split corporation money property shares value value increase value income pie size pieces piece smaller directly point sale disposition stock owns asset interest corporation owned prior stock basis generally originally paid stock value potential gain realized gain court ruled kind stock treated income court case rule issue involving labor income labor wages salary ordinary cash actually receives check company etc terms wage salary appear text decision cases wages labor ruled provisions constitution authorizing congress impose taxes duties contain express exceptions taxes wages labor taxes income labor courts consistently rejected arguments wages labor labor property internal revenue code stated argument compensation labor subject federal income tax merit constitutional income tax compensation united_states connor tax conviction affirmed circuit argument sixteenth amendment wages rejected court argument income tax wages required population rejected parker commissioner argument wages rejected charged double costs filing appeal commissioner ruled accordance congressional authority sixteenth amendment constitution impose taxes income states argument wages paid labor non rejected court ruled united_states ruled federal district court properly dismissed lawsuit based tax return position wages represent gain wages source income received equal exchange labor white united_states argument wages ruled penalty imposed filing tax return position proper commissioner argument wages rejected ruled united_states russell argument federal income unconstitutional theory law tax common law right work rejected waters commissioner argument income taxation wages unconstitutional rejected required pay damages filing suit related tax arguments respect wages paid employers employees federal officers federal employees elected officials corporate officers employees purposes federal income tax inclusion united_states government definition term employer operates exclude employers definition respect compensation tax imposed compensation paid federal government employees arguments rejected court tax argument income labor worker receives exchange labor received exchange equal value exchange true arm length fair market value transaction essentially definition exchange equal value example decision united_states theory wages profit gain sale capital asset constituted income subject federal tax ages constitute gain profit wages merely represent equivalent exchange labor rejected decision link commissioner argument pension income labor property receives pension income employer performed services labor receives exchange labor exchange equal value rejected commissioner penalty imposed filing appeal argument portion wage return human capital federal tax laws labor considered property gain income labor property defined excess realized example money received adjusted basis property zero basis labor personal living expenses incurred generate labor non non gain equal compensation received compare carter commissioner stated assertion proceeds received personal services given zero basis purpose assessment taxation variation wages income theme rejected repeatedly court reading commissioner argument gain labor self employed individual determined cost labor received rejected validity personal living expenses upheld commissioner argument wages represent equal exchange property income rejected ruling entitled value labor income calculating taxes wages salaries sixteenth amendment cheek case cheek united_states specifically labeled defendant arguments tax law arguments cheek raised prior court cases prior conviction specifically contended sixteenth amendment authorize tax wages salaries gain profit monetary penalties asserting argument tax return argument wages tips compensation received performance personal services income argument items offset equivalent argument person basis labor equal fair market value wages received variations arguments officially identified legally federal tax return positions purposes tax return penalty imposed section
Tax protester constitutional arguments