direct-taxation
4 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-177 | Vito Manente v. Commissioner of Internal Revenue | Third Circuit | 2025-08-14 | Denied | Response Waived | constitutional-interpretation direct-taxation internal-revenue labor-taxation sixteenth-amendment sovereign-person | Whether the Sixteenth Amendment negates constitutional provisions on direct taxation and applies to sovereign persons' labor taxation |
| 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? |
| 22-1232 | Bernard D. Holland v. Commissioner of Internal Revenue | Fourth Circuit | 2023-06-23 | Denied | Response WaivedRelisted (2) | civil-procedure constitutional-authority constitutional-law direct-taxation due-process form-4852 internal-revenue-service irs-authority standing tax-law | Is the IRS required to follow the Constitution and tax laws? |
| 19-954 | Brian E. Harriss v. Commissioner of Internal Revenue | Ninth Circuit | 2020-01-30 | Denied | Response Waived | amendment-xvi civil-rights constitutional constitutional-interpretation direct-taxation due-process income-tax ninth-circuit standing statutory tax tax-law | Whether the Ninth Circuit erred in recharacterizing the petitioner's right to refute the presumptive evidence of the Commissioner's correctness |