No. 21-1528

Patrick Combs, aka Patrick Davy Combs v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2022-06-06
Status: Denied
Type: Paid
Response Waived
Tags: anticipatory-assignment-of-income church civil-rights constitutional-rights constructive-dividends due-process ninth-circuit tax tax-court
Key Terms:
SocialSecurity DueProcess
Latest Conference: 2022-09-28
Question Presented (from Petition)

Whether the Ninth Circuit Court committed treason to the Constitution and denied Petitioner his due process of Law by affirming the Tax Court's Order and Decision based upon a nullified presumption that a Private sector "church" is a tax avoidance scheme, allowing the Tax Court to fraudulently convert ownership of "church" funds to Petitioner, via the Anticipatory Assignment of Income Doctrine and Constructive Dividends, when Petitioner never earned, received or possessed a right to own the funds at any time.

Question Presented (AI Summary)

Whether the Ninth Circuit Court committed a constitutional violation by affirming the Tax Court's Order and Decision based on a nullified presumption that a private-sector-church is a tax-avoidance-scheme, allowing the Tax Court to fraudulently convert ownership of church-funds to the Petitioner via the Anticipatory-Assignment-of-Income-Doctrine and Constructive-Dividends

Docket Entries

2022-10-03
Petition DENIED.
2022-06-29
DISTRIBUTED for Conference of 9/28/2022.
2022-06-23
Waiver of right of respondent CIR to respond filed.
2022-06-01
Petition for a writ of certiorari filed. (Response due July 6, 2022)
2022-03-10
Application (21A486) granted by Justice Kagan extending the time to file until June 2, 2022.
2022-03-07
Application (21A486) to extend the time to file a petition for a writ of certiorari from April 3, 2022 to June 2, 2022, submitted to Justice Kagan.

Attorneys

CIR
Elizabeth B. PrelogarSolicitor General, Respondent
Patrick Combs
Patrick D. Combs — Petitioner