No. 21-1528

Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2022-06-06
Status: Denied
Type: Paid
Response Waived
Tags: anticipatory-assignment-of-income church civil-rights constitutional-rights constructive-dividends due-process ninth-circuit tax tax-court
Key Terms:
SocialSecurity DueProcess
Latest Conference: 2022-09-28
Question Presented (AI Summary)

Whether the Ninth Circuit Court committed a constitutional violation by affirming the Tax Court's Order and Decision based on a nullified presumption that a private-sector-church is a tax-avoidance-scheme, allowing the Tax Court to fraudulently convert ownership of church-funds to the Petitioner via the Anticipatory-Assignment-of-Income-Doctrine and Constructive-Dividends

Question Presented (OCR Extract)

QUESTION PRESENTED Whether the Ninth Circuit Court committed ; treason to the Constitution and denied Petitioner his | due process of Law by affirming the Tax Court’s Order | and Decision based upon a nullified presumption that a Private sector “church” is a tax avoidance scheme, | allowing the Tax Court to fraudulently convert | ownership of “church” funds to Petitioner, via the | Anticipatory Assignment of Income Doctrine and Con| structive Dividends, when Petitioner never earned, | received or possessed a right to own the funds at any | time. | | | ( | : :

Docket Entries

2022-10-03
Petition DENIED.
2022-06-29
DISTRIBUTED for Conference of 9/28/2022.
2022-06-23
Waiver of right of respondent CIR to respond filed.
2022-06-01
Petition for a writ of certiorari filed. (Response due July 6, 2022)
2022-03-10
Application (21A486) granted by Justice Kagan extending the time to file until June 2, 2022.
2022-03-07
Application (21A486) to extend the time to file a petition for a writ of certiorari from April 3, 2022 to June 2, 2022, submitted to Justice Kagan.

Attorneys

CIR
Elizabeth B. PrelogarSolicitor General, Respondent
Patrick Combs
Patrick D. Combs — Petitioner