1. 26 U.S.C 61 (a) , defines Gross income means all income from whatever source derived. Question: If gross income ,includes back pay settlements that deduct taxpayer"s Unemployment Benefits in an Arbitration Award,who Is the tax payer , the employee or the employer, when the United States Supreme Court says it should not be deducted ?

2. Due Process Claims and Section 1983. In relevant part , the Fourteenth Amendment prohibits any state from depriving any person of life ,liberty, or property, without due process of law.Procedural due process addresses the right to notice and hearing before or after particular deprivation can take place. Question:Whether in forma pauperis applicant's fourteenth amendment rights are violated ,when taxpayer's Unemployment settlement tax case , is dismissed on appeal without a hearing or opportunity to be heard.

Whether gross income includes back pay settlements that deduct taxpayer's Unemployment Benefits in an Arbitration Award, and who is the taxpayer - the employee or the employer, when the United States Supreme Court says it should not be deducted?