No. 20-961

John Henry Ryskamp v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2021-01-15
Status: Denied
Type: Paid
Response Waived
Tags: article-i-section-8 constitutional-scrutiny due-process first-amendment free-speech general-welfare janus-precedent janus-v-afscme speech-component tax tax-system
Key Terms:
FirstAmendment
Latest Conference: 2021-02-19
Question Presented (AI Summary)

Does the U.S. tax system violate the First Amendment and the General Welfare Clause?

Question Presented (OCR Extract)

QUESTIONS PRESENTED FOR REVIEW Introductory Statement ; In Janus v. AFSCME, 138 §. Ct. 2448 (2018), Justice Kagan correctly noted in her dissent that the “fee” is a tax on free speech. Janus is a tax case, because the “fee” is a tax according to criteria established by this Court, as Justice Kagan well _ understood. Applying Janus, the issue. in this case is whether the U.S. tax system is, for Constitutional purposes, identical to the tax system described by this Court in Janus. If it is, then it ; contains the same _ prohibited individually enforceable protected speech component which caused this Court to strike down the Janus “fee.” In which case, three questions arise for this Court: The Questions 1. Under Janus v. AFSCME, does the U.S. tax system violate U.S. Const. amend I because it contains a prohibited individually , enforceable protected speech component? 2. Under Janus v. AFSCME, does the U.S. tax system violate Article I, Section 8, Clause 1 because it legislates for the general welfare? 3. Under Janus v. AFSCME, does taxation enjoy a higher level of scrutiny than minimum scrutiny? ‘ . 5 . . ; i

Docket Entries

2021-02-22
Petition DENIED.
2021-01-27
DISTRIBUTED for Conference of 2/19/2021.
2021-01-22
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2021-01-06
Petition for a writ of certiorari filed. (Response due February 16, 2021)

Attorneys

Commissioner of Internal Revenue
Elizabeth B. PrelogarActing Solicitor General, Respondent
John Henry Ryskamp
John Ryskamp — Petitioner