Has Puerto Rico become an incorporated Territory and become fully subject to the Constitution's Uniformity Clause when collecting the Federal Income Tax or does the Territory Clause permit the Uniformity Clause to be violated?

QUESTIONS PRESENTED In the decision below, The Eleventh Circuit summarily affirmed the dismissal of petitioner's income tax refund suit, which challenged Puerto Rico’s status as an “unincorporated” Territory. The court concluded that, “First, it is not clear that the Uniformity Clause applies to income taxes.” The questions are: 1. Has Puerto Rico become an “incorporated” Territory and become fully subject to the Constitution’s Uniformity Clause when collecting the Federal Income Tax or does the Territory : Clause permit the Uniformity Clause to be violated? 2. Are the Insular Cases fundamentally flawed because they create “incorporated” and “unincorporated” Territories, which compels Petitioner to pay more Federal Income Tax than other American citizens based on geographical location within the United States? 3. Did the Eleventh Circuit Court of Appeals abuse its discretion under Federal Rules of Appellate Procedure 38 when it imposed an $8,000 frivolous sanction on Petitioner for asking the questions presented?