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 | The U.S. Const., art. 1, sec. 2, cl. 3 states that "Representatives and direct Taxes shall be apportioned among the several States ..." The U.S. Const… |
| 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 | Arkansas, and most if not all other States, lay and collect direct taxes based largely on disparate property evaluations; with each State taxing their… |
| 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 | 1. Is the Internal Revenue Service required to follow the Law as written in The United States Constitution regarding Direct Taxation? 2. Is the Inter… |
| 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 | 1. Did the Ninth Circuit commit reversible and plain Constitutional error by recharacterizing, without evidence, Petitioner's right to refute Commissi… |