No. 22-961

Dean Allen Steeves v. United States

Lower Court: Federal Circuit
Docketed: 2023-04-03
Status: Denied
Type: Paid
Response Waived
Tags: church-status church-tax-exemption federal-excise-tax federal-income-tax integrated-auxiliary labor-as-commodity peonage peonage-prohibition statutory-interpretation tax-exemption
Latest Conference: 2023-05-11
Question Presented (from Petition)

1. Whether Congresses ' Mandatory Exceptions,
found in Public Law 91-172 at 508(c)(1)(A), 83 Stat 494-
495 & 6033(a)(2)A)(i), 83 Stat 519-520 for "churches ,
their integrated auxiliaries ", from compliance with
Congresses ' Special Rules With Respect to 501(c)(3)
Organizations means that "churches, their integrated
auxiliaries " are mandatorily excepted from Federal
income/excise-tax liability.

2. Whether the U.S. lower Courts ' unlawful tres
pass upon a private relationship between a non-State
organized private "church " and its "integrated auxiliary ',
via the lower Courts ' arbitrary denial of the private
relationship 's existence, is judicial misconduct by the
U.S. lower Courts?

3. Whether a Federal income/excise-tax liability
can be imposed when there is no commercial activity
involving Congresses ' list of specific goods/commodities
Congress has determined to be subject to its Federal
income/excise tax?

4. Whether human labor can be included in
Congresses ' list of goods/commodities subject to
Congresses ' Federal income/excise tax when 15 U.S.C.
§ 17, 38 Stat 731 (1914) states human labor cannot be
a commodity/article of commerce?

5. Whether unlawful imposition of a Federal
income/excise-tax liability is "peonage " in violation of
the Revised Statutes at Large of 1874 & 1878, sections
1990 & 5526 as well as the pre-December 1, 1873
self-authenticating competent evidence of the laws of
the United States in all Courts of the United States
regarding "peonage ", legislated at 14 Stat 546 (1867)?

Question Presented (AI Summary)

Whether churches are mandatorily excepted from federal income/excise-tax liability

Docket Entries

2023-05-15
Petition DENIED.
2023-04-19
DISTRIBUTED for Conference of 5/11/2023.
2023-04-11
Waiver of right of respondent United States to respond filed.
2023-03-28
2023-01-04
Application (22A592) granted by The Chief Justice extending the time to file until April 1, 2023.
2022-12-29
Application (22A592) to extend the time to file a petition for a writ of certiorari from January 31, 2023 to April 1, 2023, submitted to The Chief Justice.

Attorneys

Dean Allen Steeves
Dean Allen Steeves — Petitioner
United States
Elizabeth B. PrelogarSolicitor General, Respondent