James D. Sullivan v. Commissioner of Internal Revenue
Question 1: Whether or not Petitioner is entitled to a trial by jury in civil federal income tax cases as mandated by the Seventh Amendment?
Question 2: Whether or not the courts below erred by ruling Petitioner's argument the 164 Amendment has never been incorporated into the several States, either by judicial opinion or by its language, is frivolous or illogical?
Question 3: Whether or not the presumption by the Respondent, the Tax Court and the Court of Appeals Petitioner's non income earnings were subject to the jurisdiction of the 16% Amendment and the Internal Revenue Code (Code) is valid, despite his arguments to the contrary, when, by law, Respondent had no authorized interest in Petitioner's non-income earnings in the subject years?
Question 4: Whether or not the courts below erred by ruling Petitioner's argument that Respondent lacks jurisdiction over Petitioner or his non-income earnings was frivolous, illogical or precluded?
Question 5: Whether or not the courts below erred by ruling against Petitioner's argument Respondent lacks jurisdiction over Petitioner because he has no statutory power of distraint over Petitioner under Subtitle A, Income Tax, of the Code?
Question 6: Whether or not the courts below erred by ruling Petitioner's argument he was denied due process by the Respondent throughout this affair is frivolous or illogical?
Question 7: Whether or not the courts below erred by ruling Petitioner's argument Respondent's report of events in the Notice of Determination was not demonstrative of lawful due process was frivolous or illogical?
Question 8: Whether or not the courts below erred by ruling Petitioner's argument Respondent lacks authority to create an SFR for a Form 1040 was frivolous or illogical?
Question 9: Whether or not the courts below erred by ruling that Petitioner's argument there are no implementing regulations for 26USC6020 in the Federal Register is frivolous or illogical?
Question 10: Whether or not the courts below erred by ruling that Petitioner's argument 26USC26, Subtitle A, is void for vagueness is frivolous or illogical?
Whether the lower court erred in its application of the Lemon test to the government's display of a religious monument