internal-revenue
2 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… |
| 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? |