----SITE NAVIGATION----
HOME
SOVEREIGNTY HOME
TAX HOME
THIS HOME
SEARCH
HELP
---------MENU-----------
expandVIEW FORMS
expandVIEW INSTRUCTIONS
expandVIEW CITES BY TOPIC
collapseAUTHORITIES
expandVIEW EVIDENCE
expandVIEW LEGAL REFRNC.
expandVIEW FEDERAL RESP.
expandVIEW STATE RESP.
expandVIEW HISTORY
expandVIEW TESTIMONIALS
AUTHORITIES
greenbal SUBJECT INDEX
1. MOVIES
greenbal How To Keep 100% of Your Earnings  
(requires Microsoft Media Player 7)
2. KEY AUTHORITIES
greenbal Philosophy of Liberty
greenbal What is government?
greenbal PDF Natural Order
greenbal Tax Deposition Questions
greenbal Tax Deposition CD
greenbal Important Government Contacts
greenbal WTP Questions to IRS/DOJ, 1/22/02
greenbal PDF Cooperative Federalism- excellent pamphlet describing the separation of powers between States and the Federal Government
greenbal The Power to Create is the Power to Tax
greenbal How Scoundrels Corrupted our Republican Form of Government
greenbal Court Rulings Relating to Income Taxes
greenbal Authorities on Jurisdiction of Federal Courts
greenbal Detailed Study Into Definition of "United States"
greenbal PDF IMF Decoder
greenbal IRS Contacts
greenbal Your Rights Regarding Social Security Numbers
greenbal PDF Treasury Office of Enforcement Organization 
greenbal PDF Dept. Of Treasury Organization (off Treasury website 5-10-02)
greenbal Organization of the Internal Revenue Code
greenbal Tax and IRS Related Table of Authorities
greenbal PDF Analysis of Impact on Federal Govt. of Ending Income Taxes
greenbal Administrative Procedure
blue-bal Dept of Justice Tax Resource Manual
greenbal Key Authorities Table Of Contents
greenbal "U.S." v. "U.S.A"
greenbal Enforcement Regulations
greenbal PDF Rebuttal to IRS "The Truth About Frivolous Income Tax Arguments" Report
greenbal PDF Rebuttal Cong. Research Service Report 97-59A: "Frequently Asked Questions Concerning the Federal Income Tax"
greenbal Three Elements that can Render a Court Ruling Invalid
blue-bal U.S. Attorney Manual Section 9-111.000: Forfeiture/Seizure
greenbal State income tax info
blue-bal Congressional Research Service (CRS) Reports
3. CITIZENSHIP
greenbal Tax Deposition Questions, Section 14: Citizenship
greenbal Citizenship Status v. Tax Status
greenbal You're not a STATUTORY "citizen" under the Internal Revenue Code
greenbal You're not a STATUTORY "resident" under the Internal Revenue Code
greenbal "citizen" defined
greenbal "US citizen" defined
greenbal PDF Why you are a "U.S. National" and not a "U.S. citizen"
greenbal PDF Proof that "U.S. nationals" are "nonresident aliens"
4. FEDERAL LAW
1868 PDF US Code Annotated: 13th Amendment -(196 KBytes) 2002 edition.  Addresses slavery in relation to taxation
1868 PDF US Code Annotated: 14th Amendment -(625 KBytes) 2002 edition.  Addresses due process
1913 PDF US Code Annotated: 16th Amendment -(1.07 MBytes) 2002 edition
1913 PDF Federal Reserve Act, 38 Stat. 251-275, 690-691 -(2.5 MBytes)
1928 PDF 26 U.S.C.A. 954 1928 Edition, Gross Income- (2.06 MBytes)
1928 PDF 26 U.S.C.A. 958 1928 Edition, Nonresident Alien, Gross Income- (288 KBytes)
1935 PDF 26 U.S.C.A. 22 1935 Edition, Gross Income -(5.17 MBytes)
1939 PDF 53 Stat 1: 1939 Code Enacted into Law and all prior Internal Revenue Laws Repealed -(145 KBytes)
5. SUPREME COURT
1795 Penhallow v. Doane's, 3 Dall. 53-government
1795 Talbot v. Janson, 3 U.S.133-citizenship and allegiance
1796 Hylton v. U.S., 3 U.S.171-direct taxes
1803 Marbury v. Madison, 5 U.S.137-rights
1818 U.S. v. Bevans, 16 U.S.336-federal jurisdiction
1856 Dred Scott v. Sandford, 60 U.S.393-citizenship
1872 Slaughterhouse Cases, 83 U.S. 34-U.S. citizenship
1874 Minor v. Happersett, 88 U.S. 162-citizenship, voting
1875 U.S. v. Cruikshank, 92 U.S.542-U.S. citizenship
1881 Kelly v. Pittsburgh, 104 U.S. 78-property taxes not allowed!
1883 Butchers' Union Co. v. Crescent City Co., 111 U.S. 746-labor as property
1884 Juilliard v. Greenman,  110 U.S. 421-legal tender cases
1884 Elk v. Wilkins,  112 U.S. 94-citizenship
1886 Yick Wo v. Hopkins, 118 U.S. 356-sovereignty
1892 Boyd v. State of Nebraska, 143 U.S. 135-U.S. citizenship
1894 Caha v. United States, 152 U.S. 211-federal jurisdiction
1895 Pollock v. Farmer's Loan and Trust Company, 157 U.S. 429, 158 U.S. 601-income taxes
1898 U.S. v. Wong Kim Ark, 169 U.S. 694-citizenship
1900 Knowlton v. Moore, 178 U.S. 41-inheritance taxes, uniformity
1901 Western Union v. Call Pub. Co., 181 U.S. 92-common law
1901 Downes v. Bidwell, 182 U.S. 244-constitutional rights
1904 Spreckels Sugar Refining Co. v. McClain, 192 U.S. 397 -doubt and burden of proof
1905 Clyatt v. United States, 197 U.S. 207-slavery
1906 Hale v. Henkel, 201 U.S. 43-personal sovereignty
1909 U.S. v. Delaware & Hudson Co., 213 U.S. 366-conflict of statutes with constitution
1911 Flint v. Stone Tracy Co., 220 U.S. 107-taxes
1912 Pacific States Telephone and Telegraph Co. v. State of Oregon, 223 U.S. 118-definition of "republican form of government"
1913 Stratton's Independence v. Howbert., 231 U.S. 399-definition of "income"
1914 Weeks v. U.S., 232 U.S. 383-illegally obtained evidence
1914 United States v. Bennet, 232 U.S. 299, 307-federal government may tax U.S.** citizens outside its geographical jurisdiction
1916 Brushaber vs. Union Pacific Railroad, 240 U.S. 1-income taxes are EXCISE taxes
1916 Stanton v. Baltic Mining, 240 U.S. 103-16th amendment "conferred no new powers of taxation"
1917 Gould v. Gould. Co., 245 U.S. 151-definitions in and interpretation of tax laws
1918 Doyle v. Mitchell Bros. Co., 247 U.S. 179-definition of "income"
1918 Peck v. Lowe, 247 U.S. 165 -income taxes 
1920 Evens v. Gore, 253 U.S. 245- 
Keycite on this case
-income taxes unconstitutional!
1920 Eisner v. Macomber, 252 U.S. 189-income taxes
1922 Bailey v. Drexel Furniture Co., 259 U.S. 20-employment law
1923 Meyer v. State of Nebraska, 262 U.S. 390-meaning of  "liberty"
1924 Cook v. Tait, 265 U.S. 47-income taxes
1930  Lucas v. Earl, 281 U.S. 111-income taxes
1933 O'Donohue v. United States, 289 U.S. 516-jurisdiction of federal courts
1935 Railroad Retirement Board v. Alton Railroad Company, 295 U.S. 330-labor law
1935 Colgate v. Harvey, 296 U.S. 404-U.S. citizenship is paramount over state citizenship
1936 U.S. v. Butler, 297 U.S. 1-proper role of courts
1936 Wheeling Steel Corp. v. Fox, 298 U.S. 193-affect of 14th amendment on taxation
1937 Helvering v. Davis, 301 U.S. 619-Social Security taxes
1937 Chas C.Steward Machine Co. v. Davis, 301 U.S. 548-taxation of occupations of common right, social security
1938 Erie R. Co. v. Tompkins, 304 U.S. 64-state sovereignty, diversity of citizenship
1938 Hassett v. Welch, 303 U.S. 303-"taxpayer" rights (don't be a "taxpayer"!)
1938 Wright v. U.S., 302 U.S. 583-"whatever source derived" in 16th amendment
1939 O'Malley v. Woodrough, 307 U.S. 277-income taxes
1945 Hooven & Allison Co. v. Evatt, 324 U.S. 652-definition of "United States"
1947 U.S. v. Silk, 331 U.S. 704-social security legality
1952 Schwartz v. Texas, 344 US 199-conflict between federal and state jurisdiction
1955 Commissioner v. Glenshaw Glass Co., 348 US 426-taxbaility of sources
1959 Flora v. United, 362 US 145-income taxes are VOLUNTARY
1960 U.S. v. Mersky, 361 US 431-importance of implementing regulations
1961 James v. United States, 366 US 213, p. 213, 6L Ed 2d 246-income taxes
1967 Afroyim v. Rusk, 387 U.S. 253-citizenship
1969 Sniadach v. Family Finance Corp., 395 U.S. 337-wage garnishments absent due process
1970 Brady v. U.S., 397 U.S. 742 at 748-waivers of constitutional rights must be knowing, deliberate acts
1971 Bivens v. Six Unknown Federal Narcotics Agents, 403 U.S.388-suing government agents for violating rights
1975 Garner v. United States, 424 U.S. 648-tax returns
1978 Central Illinois Public Service Co. v. United States, 435 U.S. 21-wages are NOT income
1982 United States v. Lee, 455 U.S. 252-quitting Social Security based on religious grounds is forbidden if not self-employed
1985 U.S. v. Doe, 465 U.S. 605-producing tax records cannot be compelled
1985 Heath v. Alabama, 474 U.S. 82-dual sovereignty betw. fed and state govts.
1991 Cheek v. United States, 498 U.S. 192-good faith belief, tax protesters
1991 Hafer v. Melo, 502 U.S. 21-liability of public officers for wrongful acts outside their authority
1992 United States v. Williams, 504 U.S. 36-grand juries
1992 United States v. Burke, 504 U.S. 229, 119 L Ed 2d 34, 112 S Ct. 1867-income must come from a "source"
1992 Soldal v. Cook County, 506 U.S.56-seizures
1992 New York v. U.S., 505 U.S. 144-citizenship
1995  U.S. v. Lopez, 000 U.S. U10287-federal jurisdiction
2001  U.S. v. Hatter, No. 99-1978-taxes on federal judges
6. FEDERAL CIRCUITS
1921   Lawrence v. Wardell, 243 F. 405 (1912)-proper application of income tax
1922 PDF Long v. Rasmussen, 281 F. 236 (1922)-Concept of "nontaxpayers"
1925 PDF Sims v. Ahrens, 271 S.W. 720 (1925); Keycite-Taxes on occupations of common right
1934 PDF Higley v. Commissioner of Internal Revenue, 69 F.2d 160 (1934)-liability for tax required in statute
1937 PDF Davis v. Boston, & M.R.Co. 89 F.2d 368 (1937)-Social Security
1940 PDF Union Trust of Pittsburgh v. Commissioner of Internal Revenue, 115 F.2d 86 (1940) -(382 KBytes) meaning of "income".  We and the Supreme court both disagree with this and prove in our Hoax book why they are wrong.  Article cited in the Annotated 16th Amend under "FEDERAL LAW", section 3 above" 
1943 Helvering v. Edison Bros. Stores, 133 F.2d 575 (1943) -Treasury can't redefine or broaden the definition of "income" beyond that in statute
1947 United States v. O'Dell (1947)-levies and "notice of levies"
1961 PDF Botta v. Scanlon, 288 F.2d 504 (1961)-Lack of assessment authority of IRS
1962 Luhring v. Glotzbach, 304 F.2d 560 (4th Cir 05/28/1962)-Part 601 regs are not binding on the IRS as law
1967 PDF Brafman v. United States, 384 F.2d 863 (5th Cir. 1967)-collection cannot commence until assessment certificate is signed by assessment officer
1972 PDF United States v. Malinowski, 347 F.Supp. 347  (1947)-false withholding exemption certificate
1980 Einhorn v. Dewitt, 618 F.2d 347 (5th Cir. 06/04/1980)-26 CFR 601 regulations are not binding on either the IRS OR "taxpayers"
1982 United States v. Will, 671 F.2d 963 (1982)-IRM does not confer rights upon "taxpayers"
1984 Lovell v. United States, 755 F.2d 517 (7th Cir., 12/18/1984)-unsigned returns count as returns
1985 CWT Farms Inc. v. Commissioner of Internal Revenue, 755 F.2d 790 (11th Cir, 3/19/1985)-taxpayers can't rely on Treasury or IRS publications
1987 Boulez v. C.I.R. , 258 U.S. App. D.C. 90, 810 F.2d 209 (1987)-oral agreements or advice by even an IRS director are not binding
1987 U.S. v. Ward, 833 F.2d 1539 (1987, 11th Cir)-ruling against the claim that U.S. only has jurisdiction inside federal zone
1990 Tuccio V. Commissioner, No. 90 Civ. 0501 (1990)
1991 PDF U.S. v. Hicks, 947 F.2d 1356 (1991)-Paperwork Reduction Act relevancy
1994 PDF In Re. Charles A. Weatherly, 169 B.R. 555 (1994)-(757 KBytes) case about "income" and "employees" definition
1995 PDF Granse v. United States, 892 F.Supp. 219-(32 KBytes) requirement for implementing regulations
1998 PDF Used Tire International v. Manual Diaz-Saldana, No. 97-2347-(26 KBytes) definition of "Secretary of Treasury"
2003 PDF Perdmomo-Padilla v John Ashcroft, No. 01-71454-(74 KBytes) meaning of "national of the United States"