No. 22-961

Dean Allen Steeves v. United States

Lower Court: Federal Circuit
Docketed: 2023-04-03
Status: Denied
Type: Paid
Response Waived
Tags: church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption
Key Terms:
AdministrativeLaw DueProcess JusticiabilityDoctri
Latest Conference: 2023-05-11
Question Presented (AI Summary)

Whether churches are mandatorily excepted from federal income/excise-tax liability

Question Presented (OCR Extract)

QUESTIONS PRESENTED 1. Whether Congresses’ Mandatory Exceptions, found in Public Law 91-172 at 508(c)(1)(A), 83 Stat 494495 & 6033(a)(2)A)(i), 83 Stat 519-520 for “churches, _ their integrated auxiliaries”, from compliance with Congresses’ Special Rules With Respect to 501(c)(3) Organizations means that “churches, their integrated auxiliaries” are mandatorily excepted from Federal income/excise-tax liability. 2. Whether the U.S. lower Courts’ unlawful trespass upon a private relationship between a non-State organized private “church” and its “integrated auxiliary”, via the lower Courts’ arbitrary denial of the private relationship’s existence, is judicial misconduct by the U.S. lower Courts? 3. Whether a Federal income/excise-tax liability can be imposed when there is no commercial activity involving Congresses’ list of specific goods/commodities Congress has determined to be subject to its Federal income/excise tax? 4, Whether human labor can be included in Congresses’ list of goods/commodities subject to Congresses’ Federal income/excise tax when 15 U.S.C. § 17, 38 Stat 731 (1914) states human labor cannot be a commodity/article of commerce? 5. Whether unlawful imposition of a Federal income/excise-tax liability is “peonage” in violation of the Revised Statutes at Large of 1874 & 1878, sections 1990 & 5526 as well as the pre-December 1, 1873 self-authenticating competent evidence of the laws of the United States in all Courts of the United States regarding “peonage”, legislated at 14 Stat 546 (1867)?

Docket Entries

2023-05-15
Petition DENIED.
2023-04-19
DISTRIBUTED for Conference of 5/11/2023.
2023-04-11
Waiver of right of respondent United States to respond filed.
2023-03-28
2023-01-04
Application (22A592) granted by The Chief Justice extending the time to file until April 1, 2023.
2022-12-29
Application (22A592) to extend the time to file a petition for a writ of certiorari from January 31, 2023 to April 1, 2023, submitted to The Chief Justice.

Attorneys

Dean Allen Steeves
Dean Allen Steeves — Petitioner
United States
Elizabeth B. PrelogarSolicitor General, Respondent