| 24-1317 |
Brian D. Swanson v. Commissioner of Internal Revenue |
Eleventh Circuit |
2025-06-26 |
Denied |
employer-liability income-tax internal-revenue-service perjury tax-code tax-determination |
Does the Tax Code authorize the employer to determine the employee's income tax liability without consent and may the Commissioner of Internal Revenue… |
| 24-659 |
Brian D. Swanson v. Commissioner of Internal Revenue |
Eleventh Circuit |
2024-12-18 |
Denied |
administrative-law constitutional-interpretation income-tax tax-deficiency territory-clause uniformity-clause |
Did Puerto Rico become an incorporated Territory subject to the Uniformity Clause for federal income tax collection, and did the Commissioner of Inter… |
| 23-838 |
Brian D. Swanson v. Brad Raffensperger, Georgia Secretary of State |
Eleventh Circuit |
2024-02-05 |
Denied |
17th-amendment ballot-legality civil-rights constitutional-interpretation due-process election-law elections equal-suffrage seventeenth-amendment standing statutory-violation |
Does petitioner suffer a concrete and particularized injury, for the purpose of establishing standing, when the Secretary of State issues an illegal b… |
| 23-361 |
Brian D. Swanson v. United States |
Eleventh Circuit |
2023-10-04 |
Denied |
constitutional-interpretation federal-appellate-procedure frivolous-sanction income-tax insular-cases puerto-rico territorial-status uniformity-clause unincorporated-territory |
Has Puerto Rico become an incorporated Territory and become fully subject to the Constitution's Uniformity Clause when collecting the Federal Income T… |
| 22-229 |
In Re Brian D. Swanson |
|
2022-09-12 |
Denied |
17th-amendment administrative-law article-5 article-five
22-228" article-five-consent constitutional-interpretation constitutional-ratification equal-suffrage federal-question-jurisdiction georgia judicial-discretion patent-rights popular-elections senate-elections senate-representation seventeenth-amendment state-consent subject-matter-jurisdiction takings-claim Whether the District Court abused discretion in di |
Does the Seventeenth Amendment deprive the State of Georgia of its equal suffrage in the Senate, requiring its consent under Article 5 of the Constitu… |
| 21-624 |
Brian D. Swanson v. Commissioner of Internal Revenue |
Eleventh Circuit |
2021-10-28 |
Denied |
11th-circuit circuit-court commissioner direct-tax frivolous income-tax internal-revenue supreme-court supreme-court-precedent tax taxable-income |
May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income? |
| 19-973 |
Brian D. Swanson v. United States |
Eleventh Circuit |
2020-02-04 |
Denied |
apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund |
May the Respondent collect a direct tax on Petitioner's capital without going through the rule of apportionment? |