No. 21-261

Carrie Rae Eldridge v. Commissioner of Internal Revenue

Lower Court: Ninth Circuit
Docketed: 2021-08-23
Status: Denied
Type: Paid
Response WaivedRelisted (2)
Tags: 14th-amendment civil-rights class-legislation direct-tax due-process equal-protection graduated-taxation jurisdiction standing subject-matter-jurisdiction tax
Key Terms:
AdministrativeLaw DueProcess
Latest Conference: 2022-01-07 (distributed 2 times)
Question Presented (from Petition)

Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation?

Is the graduated taxation of citizens unconstitutional class legislation that unlawfully discriminates?

Does graduated taxation of the American citizens destroy equal protection under the 14th Amendment?

Is a deficiency under IRC Sections 6211 and 6212 based only upon the Subtitle "A" tax laws?

Question Presented (AI Summary)

Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation

Docket Entries

2022-01-10
Rehearing DENIED.
2021-12-08
DISTRIBUTED for Conference of 1/7/2022.
2021-11-09
2021-10-18
Petition DENIED.
2021-09-29
DISTRIBUTED for Conference of 10/15/2021.
2021-09-21
Waiver of right of respondent Commissioner of Internal Revenue to respond filed.
2021-08-17
Petition for a writ of certiorari filed. (Response due September 22, 2021)

Attorneys

Carrie Rae Eldridge
Carrie Rae Eldridge — Petitioner
Commissioner of Internal Revenue
Brian H. FletcherActing Solicitor General, Respondent