direct-tax
6 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 23-435 | Minor Lee McNeil v. Sarah Huckabee Sanders, Governor of Arkansas, et al. | Eighth Circuit | 2023-10-26 | Denied | Response WaivedRelisted (2) | 5th-amendment apportionment bill-of-attainder constitutional-apportionment direct-tax direct-taxation due-process fifth-amendment legislative-powers property-rights | Arkansas, and most if not all other States, lay and collect direct taxes based largely on disparate property evaluations; with each State taxing their… |
| 21-624 | Brian D. Swanson v. Commissioner of Internal Revenue | Eleventh Circuit | 2021-10-28 | Denied | Response Waived | 11th-circuit circuit-court commissioner direct-tax frivolous income-tax internal-revenue supreme-court supreme-court-precedent tax taxable-income | 1. May the Commissioner of Internal Revenue collect a uniform direct tax on Petitioner's taxable income? 2. Does the decision of The Eleventh Circuit… |
| 21-261 | Carrie Rae Eldridge v. Commissioner of Internal Revenue | Ninth Circuit | 2021-08-23 | Denied | Response WaivedRelisted (2) | 14th-amendment civil-rights class-legislation direct-tax due-process equal-protection graduated-taxation jurisdiction standing subject-matter-jurisdiction tax | Does subject-matter jurisdiction exist to enforce the income tax as a direct tax without limitation? Is the graduated taxation of citizens unconstitu… |
| 19-973 | Brian D. Swanson v. United States | Eleventh Circuit | 2020-02-04 | Denied | Response Waived | apportionment capital capital-tax constitutional-taxation direct-tax federal-tax-return income-classification income-tax rule-12(b)(6) tax-refund | 1. May the Respondent collect a direct tax on Petitioner 's capital without going through the rule of apportionment? 2. May Respondent use Petition… |
| 18-1583 | Lewis F. Carter v. United States | Fourth Circuit | 2019-06-26 | Denied | Response WaivedRelisted (2) | 7th-amendment article-i-powers civil-procedure constitutional-taxing-power direct-tax due-process judicial-estoppel standing subject-matter-jurisdiction tax tax-enforcement tax-power | A. Can the district court violate the doctrine of judicial estoppel by improperly changing in the Final Order of the Court the claimed subject-matter … |
| 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… |