No. 21-624

Brian D. Swanson v. Commissioner of Internal Revenue

Lower Court: Eleventh Circuit
Docketed: 2021-10-28
Status: Denied
Type: Paid
Response Waived
Tags: 11th-circuit circuit-court commissioner direct-tax frivolous income-tax internal-revenue supreme-court supreme-court-precedent tax taxable-income
Key Terms:
SocialSecurity Securities Immigration LaborRelations
Latest Conference: 2021-12-10
Question Presented (AI Summary)

May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income?

Question Presented (OCR Extract)

QUESTIONS PRESENTED 1. May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income? 2. Does the decision of The Eleventh Circuit Court of Appeals mean that The Supreme Court's controlling precedent is frivolous?

Docket Entries

2021-12-13
Petition DENIED.
2021-11-23
DISTRIBUTED for Conference of 12/10/2021.
2021-11-18
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
Main Document
2021-10-26
Petition for a writ of certiorari filed. (Response due November 29, 2021)
PetitionAppendixProof of ServiceCertificate of Word Count

Attorneys

Brian D. Swanson
Brian D. Swanson — Petitioner
Commissioner of Internal Revenue
Elizabeth B. Prelogar — Solicitor General, Respondent