| 23-435 |
Minor Lee McNeil v. Sarah Huckabee Sanders, Governor of Arkansas, et al. |
Eighth Circuit |
2023-10-26 |
Denied |
Response WaivedRelisted (2) |
5th-amendment apportionment bill-of-attainder constitutional-apportionment direct-tax direct-taxation due-process fifth-amendment legislative-powers property-rights |
Whether a State can lay a direct tax that is vested in Congress, or operates differently from the apportioned direct tax defined in the Constitution? |
| 21-624 |
Brian D. Swanson v. Commissioner of Internal Revenue |
Eleventh Circuit |
2021-10-28 |
Denied |
Response Waived |
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? |
| 21-261 |
Carrie Rae Eldridge v. Commissioner of Internal Revenue |
Ninth Circuit |
2021-08-23 |
Denied |
Response WaivedRelisted (2) |
14th-amendment civil-rights class-legislation direct-tax due-process equal-protection graduated-taxation jurisdiction standing subject-matter-jurisdiction tax |
Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation |
| 19-973 |
Brian D. Swanson v. United States |
Eleventh Circuit |
2020-02-04 |
Denied |
Response Waived |
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? |
| 18-1583 |
Lewis F. Carter v. United States |
Fourth Circuit |
2019-06-26 |
Denied |
Response WaivedRelisted (2) |
7th-amendment article-i-powers civil-procedure constitutional-taxing-power direct-tax due-process judicial-estoppel standing subject-matter-jurisdiction tax tax-enforcement tax-power |
Can the district court violate the doctrine of judicial-estoppel |
| 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… |