No. 25-1032

Anthony Dwayne Williams v. Commissioner of Internal Revenue

Lower Court: Fifth Circuit
Docketed: 2026-03-02
Status: Denied
Type: Paid
Response Waived
Tags: apportionment constitutional-taxation excise-tax income-tax sixteenth-amendment tax-law
Latest Conference: 2026-03-27
Question Presented (from Petition)

Whether the Sixteenth Amendment authorizes Congress to tax compensation for labor not arising from the exercise of a federal privilege (i.e., an "excise") without apportionment among the Union States.

Question Presented (AI Summary)

Whether the Sixteenth Amendment authorizes Congress to tax compensation for labor not arising from the exercise of a federal privilege without apportionment among the Union States

Docket Entries

2026-03-30
Petition DENIED.
2026-03-11
DISTRIBUTED for Conference of 3/27/2026.
2026-03-05
Waiver of Commissioner of Internal Revenue of right to respond submitted.
2026-03-05
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2025-12-22
Petition for a writ of certiorari filed. (Response due April 1, 2026)

Attorneys

Anthony Dwayne Williams
Anthony Dwayne Williams — Petitioner
Commissioner of Internal Revenue
D. John SauerSolicitor General, Respondent