16th-amendment
8 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 24-7258 | In Re Paul Kenneth Cromar | 2025-05-21 | Denied | IFP | 16th-amendment constitutional-authority federal-district-court income-tax non-apportioned-tax subject-matter-jurisdiction | Does the federal district court possess the subject-matter jurisdiction required to conduct tax trials of American citizens to enforce IRS assessments… | |
| 21-966 | New York, et al. v. Janet L. Yellen, Secretary of the Treasury, et al. | Second Circuit | 2022-01-06 | Denied | 10th-amendment 16th-amendment article-1-section-8 constitutional-limits federal-taxation federalism-principles legislative-power sovereign-authority state-sovereignty state-taxes tax-deduction tax-policy | Whether Congress's imposition of a $10,000 cap on the SALT deduction violates Article I, Section 8 and the Tenth and Sixteenth Amendments of the Unite… | |
| 21-338 | Gary S. Christensen v. United States | Ninth Circuit | 2021-09-02 | Denied | Response Waived | 16th-amendment criminal-tax due-process equal-protection federal-jurisdiction irs-determination precedent-interpretation restitution sixteenth-amendment tax-liability | Where no determination of federal tax liability has been made by the IRS and the court of appeals has ruled patently contrary to this court's decision… |
| 20-1344 | Jeffrey T. Maehr v. United States | Tenth Circuit | 2021-03-24 | Denied | Response Waived | 16th-amendment civil-rights constitutional-interpretation due-process income-definition irs standing stare-decisis supreme-court-precedent tax-law taxation | 1. Can the IRS/United States government/Respondent and lower courts consistently call U.S. Supreme Court standing case precedent (stare decisis ) on t… |
| 20-645 | Standing Akimbo, LLC, et al. v. United States | Tenth Circuit | 2020-11-12 | Denied | Relisted (13) | 16th-amendment 4th-amendment controlled-substances-act fifth-amendment fourth-amendment preemption self-incrimination state-rights supremacy-clause tax-law | The Petitioners allegedly operate a Colorado state legal cannabis dispensary and sold cannabis in accordance with state law. The IRS claims that altho… |
| 19-5151 | Jeffrey T. Maehr v. United States | Federal Circuit | 2019-07-11 | Denied | Response WaivedRelisted (2)IFP | 16th-amendment due-process findings-of-fact grand-jury-access income-definition irs-actions standing standing-precedent stare-decisis tax-assessment tax-assessments tax-levies | 1. Can the IRS/United States government Respondent and lower courts consistently call U.S. Supreme Court standing case precedent (stare decisis) on th… |
| 18-9192 | Michael Balice v. United States | Third Circuit | 2019-05-09 | Granted | Response WaivedIFP | 16th-amendment civil-procedure civil-procedure-summary-judgment constitutional-limitations due-process federal-jurisdiction jurisdiction standing statute-of-limitations subject-matter-jurisdiction summary-judgment tax tax-lien trial-by-jury | The grant of summary judgment was erroneous and improper because many factual disputes still existed between the litigants for every tax-year in dispu… |
| 18-7887 | Rodney Lyle Roberts v. United States | Fifth Circuit | 2019-02-11 | Denied | Response WaivedIFP | 16th-amendment apportionment brushaber-case constitutional-basis constitutional-interpretation direct-income-tax direct-tax fifth-circuit-precedent income-tax parker-v-commissioner precedent sixteenth-amendment tax tax-law | Whether the Fifth Circuit precedent, in their ruling in Parker v. Commissioner 7724F.2d469fliQ'L), becomes unassailable in holding that the Supreme Co… |