federal-income-tax
7 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-804 | Frank W. Bibeau v. Commissioner of Internal Revenue | Eighth Circuit | 2025-01-28 | Denied | Amici (1)Response Waived | congressional-authorization constitutional-provision federal-income-tax indian-taxation reservation-income self-employment-income | Did the Court of Appeals err in upholding federal income tax on an individual Indian's self-employment income earned on his Tribe's reservation withou… |
| 24-6386 | Richard Edward Boggs v. United States | Fourth Circuit | 2025-01-24 | Denied | Response WaivedRelisted (2)IFP | constitutional-interpretation due-process federal-income-tax sixteenth-amendment tax-law territorial-jurisdiction | Whether the lower courts improperly disregarded territorial jurisdiction and misinterpreted the constitutional basis for federal income tax collection |
| 24-56 | Janelle R. Polk v. California Franchise Tax Board | California | 2024-07-18 | Denied | Response Waived | federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states | Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessaril… |
| 22-961 | Dean Allen Steeves v. United States | Federal Circuit | 2023-04-03 | Denied | Response Waived | church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption | Whether churches are mandatorily excepted from federal income/excise-tax liability |
| 20-1388 | Alice Perkins, et vir v. Commissioner of Internal Revenue | Second Circuit | 2021-04-06 | Denied | Amici (1)Response RequestedResponse WaivedRelisted (2) | 1842-treaty canandaigua-treaty federal-income-tax federal-tax-law income-taxation internal-revenue-code native-american-rights seneca-nation treaty-interpretation treaty-obligations | Whether the income derived from the sale of sand and gravel, mined from treaty-protected land by an enrolled member of the Seneca Nation of Indians, i… |
| 20-620 | Anthony Dwayne Williams, et al. v. Commissioner of Internal Revenue | Fifth Circuit | 2020-11-09 | Denied | Response Waived | constitutional-protections constitutional-rights due-process excise-tax federal-income-tax internal-revenue-code nontaxpayer nontaxpayer-status statutory-notice tax-assessment tax-liability taxpayer | Should the United States Federal Income Tax be viewed differently when determining the assessment for the liability or penalty for a taxpayer versus a… |
| 18-1520 | Michael A. Tricarichi, Transferee v. Commissioner of Internal Revenue | Ninth Circuit | 2019-06-06 | Denied | Response Waived | 9th-circuit federal-income-tax fraudulent-transfer internal-revenue-code irc-6901 state-law tax-court third-party-conduct transferee-liability | Whether a tax court must apply the fraudulent transfer law of the state where the taxpayer lived, or can apply fraudulent transfer law from any state |