| 24-7258 |
In Re Paul Kenneth Cromar |
|
2025-05-21 |
Denied |
IFP |
16th-amendment constitutional-authority federal-district-court income-tax non-apportioned-tax subject-matter-jurisdiction |
Does the federal district court possess subject-matter jurisdiction to conduct tax trials and enforce IRS assessments of a non-apportioned direct tax … |
| 21-966 |
New York, et al. v. Janet L. Yellen, Secretary of the Treasury, et al. |
Second Circuit |
2022-01-06 |
Denied |
|
10th-amendment 16th-amendment article-1-section-8 constitutional-limits federal-taxation federalism-principles legislative-power sovereign-authority state-sovereignty state-taxes tax-deduction tax-policy |
Whether Congress's imposition of a $10,000 cap on the SALT deduction violates Article I, Section 8 and the Tenth and Sixteenth Amendments of the Unite… |
| 21-338 |
Gary S. Christensen v. United States |
Ninth Circuit |
2021-09-02 |
Denied |
Response Waived |
16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability |
Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision… |
| 20-1344 |
Jeffrey T. Maehr v. United States |
Tenth Circuit |
2021-03-24 |
Denied |
Response Waived |
16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation |
Can the IRS/United States consistently call U.S. Supreme Court standing case precedent (stare decisis) on the definition of income, as 'legally frivol… |
| 20-645 |
Standing Akimbo, LLC, et al. v. United States |
Tenth Circuit |
2020-11-12 |
Denied |
Relisted (13) |
16th-amendment 4th-amendment controlled-substances-act fifth-amendment fourth-amendment preemption self-incrimination state-rights supremacy-clause tax-law |
Does Colorado's state-legal cannabis sales violate the Controlled Substances Act? |
| 19-5151 |
Jeffrey T. Maehr v. United States |
Federal Circuit |
2019-07-11 |
Denied |
Response WaivedRelisted (2)IFP |
16th-amendment due-process findings-of-fact grand-jury-access income-definition irs-actions standing standing-precedent stare-decisis tax-assessment tax-assessments tax-levies |
Can the IRS/United States government Respondent and lower courts consistently call U.S. Supreme Court standing case precedent (stare decisis) on the d… |
| 18-9192 |
Michael Balice v. United States |
Third Circuit |
2019-05-09 |
Denied |
Response WaivedIFP |
16th-amendment civil-procedure civil-procedure-summary-judgment constitutional-limitations due-process federal-jurisdiction jurisdiction standing statute-of-limitations subject-matter-jurisdiction summary-judgment tax tax-lien trial-by-jury |
Whether the grant of summary judgment was erroneous and improper due to factual disputes between the litigants |
| 18-7887 |
Rodney Lyle Roberts v. United States |
Fifth Circuit |
2019-02-11 |
Denied |
Response WaivedIFP |
16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law |
Whether the Fifth Circuit precedent in Parker v. Commissioner becomes unassailable in holding that the Sixteenth Amendment provided the needed constit… |