Legal Question in Tax Law in New York

Re: Income Tax Return, 16th Amendment and Supreme Court Rulings

Can a lawyer seriously look at these supreme court rulings below? My question is, are the Tax Courts, IRS, CPA and authorities ignoring the law and Constitution or am I missing something here?

"The 16th Amendment does not justify the taxation of persons or things previously immune. It was intended only to remove all occasions for any apportionment of income taxes among the states. It does not authorize a tax on a salary"

Evans V. Gore, 253 U.S. 245

"Income means gains/profit from property severed from capitol, however invested or employed. Income is not a wage or compensation from any type of labor"

Stapler v. United States, 21 F.Supp 737 at 739

"Congress cannot by any definition (of income in this case) it may adopt, conclude the matter, since it cannot by legislation alter the Constitution, from which alone it derives its power to legislate, and within whose limitations alone that power can be lawfully expressed."

Eisner v. Macomber, 252 U.S. 189

"The requirement of an offense committed willfully is not met, therefore, if a taxpayer has relied in good faith upon a prior decision of this court"

United States v Bishop, 412 U.S. 346, 361

"If the defendant had a subjective good faith belief, no matter how unreasonable, that he was not required to file a tax return, the government cannot establish that the defendant acted willfully"

Cheek v. United States, 498 U.S. 192

"Doubt relative to statutory construction should be resolved in favor of the individual, not the government" Greyhound Corp. v. United States, 495 F2d 863

Asked on 3/12/17, 1:18 pm

1 Answer from Attorneys

Richard Bryan Richard Bryan Attorney PC

There are many dozens of lengthy scholarly articles available which, in great detail, debunk the myths promoted by the tax protestor crowd. There's no need for another.

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Answered on 3/23/17, 9:28 pm

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