sixteenth-amendment
5 cases — ← All topics
| Case | Title | Lower Court | Docketed | Status | Flags | Tags | Question Presented |
|---|---|---|---|---|---|---|---|
| 25-177 | Vito Manente v. Commissioner of Internal Revenue | Third Circuit | 2025-08-14 | Denied | Response Waived | constitutional-interpretation direct-taxation internal-revenue labor-taxation sixteenth-amendment sovereign-person | The U.S. Const., art. 1, sec. 2, cl. 3 states that "Representatives and direct Taxes shall be apportioned among the several States ..." The U.S. Const… |
| 24-6386 | Richard Edward Boggs v. United States | Fourth Circuit | 2025-01-24 | Denied | Response WaivedRelisted (2)IFP | constitutional-interpretation due-process federal-income-tax sixteenth-amendment tax-law territorial-jurisdiction | 1) The lower courts, the Plaintiff, and the Plaintiff attorneys disregarded and evaded establishing proof of the requisite territorial jurisdiction on… |
| 22-800 | Charles G. Moore, et ux. v. United States | Ninth Circuit | 2023-02-23 | Judgment Issued | Amici (51)Relisted (2) | apportionment apportionment-requirement article-i congress-power congressional-taxation constitutional-interpretation income-tax realization realization-doctrine sixteenth-amendment | Whether the Sixteenth Amendment authorizes Congress to tax unrealized sums without apportionment among the states. |
| 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… |
| 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… |