| 25-611 |
Delta Air Lines, Inc. v. Oregon Department of Revenue |
Oregon |
2025-11-25 |
Denied |
Amici (2)Response Waived |
administrative-convenience equal-protection fourteenth-amendment intangible-property state-law taxation |
Whether the Equal Protection Clause of the Fourteenth Amendment prohibits a state from singling out a few businesses for taxation of their intangible … |
| 25A421 |
Delta Air Lines, Inc. v. Oregon Department of Revenue |
Oregon |
2025-10-14 |
Presumed Complete |
|
centrally-assessed discriminatory-tax equal-protection fourteenth-amendment intangible-property taxation |
Question not identified. |
| 24-56 |
Janelle R. Polk v. California Franchise Tax Board |
California |
2024-07-18 |
Denied |
Response Waived |
federal-income-tax federal-taxation gross-income income-definition labor labor-compensation source-of-income statutory-interpretation taxation united-states |
Whether all gross receipts paid to an individual in exchange for his or her labor or services performed in the United States of America are necessaril… |
| 23-7611 |
Steve Van Horne, et al. v. Central Appraisal District of Taylor County |
Texas |
2024-05-31 |
Denied |
Response WaivedIFP |
civil-rights due-process government government-authority religious-freedom sovereign-immunity standing tax taxation |
1. Does the Central Appraisal District of Taylor County have standing to sue Petitioners?
2. Do the Petitioners have a natural, indefeasible, and ina… |
| 23-603 |
Jeffrey Gray Thomas v. California Department of Justice, et al. |
Ninth Circuit |
2023-12-05 |
Denied |
Response Waived |
bankruptcy bankruptcy-law civil-rights due-process federal-taxation fraud free-speech judicial-misconduct rooker-feldman state-court-sanctions taxation |
I. Does Rooker-Feldman cutoff Petitioner's attack on Defendants-Respondents' fraudulent inducement to the state courts to enter fraudulent orders of s… |
| 22-5386 |
Pamela Bond v. McKean County, Pennsylvania |
Third Circuit |
2022-08-18 |
Denied |
Response WaivedIFP |
civil-rights due-process judicial-interpretation pennsylvania-law property property-tax real-estate real-estate-law tax-assessment tax-delinquency taxation vehicle-transfer |
The 2005 Dodge Caravan owned by the Petitioner in this case was still registered in the State of Pennsylvania when she signed it over to Bednar Metals… |
| 21-7775 |
In Re Crystal Maye |
|
2022-05-04 |
Denied |
IFP |
agency-law civil-procedure civil-rights constitutional-protections due-process jurisdictional-challenge state-taxation tax-jurisdiction taxation trustee-residency trusts |
1) whether agency proceedually followed notice requirement to service trustee, on Trust, or beneficiaries or whether Court over reach authority to tax… |
| 21-1245 |
O'Donnell & Sons, Inc. v. New York State Department of Taxation and Finance, et al. |
New York |
2022-03-15 |
Denied |
|
exemption federal-credit-union federal-credit-union-act federal-preemption mortgage-recording mortgage-recording-tax preemption state-tax statutory-interpretation taxation |
Whether the Federal Credit Union Act—which
exempts federal credit unions "from all taxation" other
than taxes on credit unions' real property and tang… |
| 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… |
| 19-841 |
United States House of Representatives v. Texas, et al. |
Fifth Circuit |
2020-01-03 |
Denied |
Response WaivedRelisted (3) |
affordable-care-act article-iii article-iii-standing congress-power congressional-authority constitutional-challenge severability standing tax-provision taxation |
In National Federation of Independent Business v. Sebelius, 567 U.S. 519 (2012), this Court upheld 26 U.S.C. 5000A, a provision of the Affordable Care… |
| 19-840 |
California, et al. v. Texas, et al. |
Fifth Circuit |
2020-01-03 |
Judgment Issued |
Amici (14)Response WaivedRelisted (2) |
affordable-care-act article-iii-standing congress-power constitutional-challenge due-process minimum-coverage-provision severability standing tax-power taxation |
1. Whether the individual and state plaintiffs in this case have established Article III standing to challenge the minimum coverage provision in Secti… |
| 19-6220 |
Nerses Nick Bronsozian v. United States |
Ninth Circuit |
2019-10-09 |
GVR |
IFP |
2nd-amendment commerce-clause constitutional-interpretation criminal-prosecution due-process firearms firearms-regulation national-firearms-act registration statutory-construction taxation taxation-power |
When the National Firearms Act ("NFA") was passed in 1934, the sole constitutional authority for the law was Congress's power to tax under U.S. Const.… |
| 19-383 |
Joseph Raimondo v. Denise Page Hood, Chief Judge, United States District Court for the Eastern District of Michigan, et al. |
Eighth Circuit |
2019-09-23 |
Denied |
Response WaivedRelisted (2) |
civil-rights constitutional-rights due-process equal-protection first-amendment free-speech government-action political-affiliation political-discrimination taxation |
Question 1. Can the United States Federal Government signal out citizens and demand taxation and then deprive the citizens, Constitutional Equal Prote… |
| 18-1112 |
Alvin S. Kanofsky v. Bethlehem Area School District |
Pennsylvania |
2019-02-26 |
Denied |
Response Waived |
article-v bill-of-rights civil-liberties civil-rights constitutional-rights discrimination due-process equal-protection freedom-of-speech government-action religion religious-discrimination takings taxation taxation-dispute |
Was Kanofsky denied Due Process, as required in Article V of the Bill of Rights?
Was Kanofsky being discriminated against in the legal proceedings be… |
| 18-936 |
Jeremy Kettler v. United States |
Tenth Circuit |
2019-01-18 |
Denied |
Amici (2) |
2nd-amendment congressional-taxing-power constitutional-challenge constitutional-law cox-v-new-hampshire due-process murdock-v-pennsylvania national-firearms-act second-amendment sound-suppressor standing statutory-interpretation tax taxation united-states-v-sonzinsky |
1. Whether the National Firearms Act of 1934, upheld in Sonzinsky, continues to be a constitutional exercise of Congress's taxing power when the justi… |
| 18-7401 |
Robert Shapiro v. United States |
Seventh Circuit |
2019-01-15 |
Denied |
Response WaivedIFP |
civil-procedure civil-rights commerce-clause due-process federalism free-speech general-welfare standing takings taxation |
and collect
Com Congress sall hav ower to lay
Tades, Dutres, Imposts and
Excises, to pay tre depts
and proride for the common Defence and welfare of t… |
| 18-891 |
Sally Jim v. United States |
Eleventh Circuit |
2019-01-10 |
Denied |
Response RequestedResponse WaivedRelisted (2) |
administrative-interpretation due-process federal-indian-law income-taxation indian-tribes self-governance taxation treaty-interpretation tribal-lands tribal-sovereignty |
Whether treaties with Indian tribes must be construed consistent with that tribe's present-sense understanding of the treaty.
Whether the Miccosukee … |
| 18-792 |
Ronald Leroy Satterlee v. Alicia Miller-Degase, Assessor of Douglas County, Missouri, et al. |
Missouri |
2018-12-20 |
Denied |
Response Waived |
civil-rights constitutional-rights contract-rights due-process government-authority jurisdiction jurisdiction-challenge presumption-of-innocence property-rights property-tax right-of-contract tax-assessment taxation |
The Question Presented for Review is whether or not this Appellant Has Right To Life, Liberty, Property and Pursuit of Happiness, the Right To Presump… |
| 18-789 |
Cecilia M. Hylton v. Commissioner of Internal Revenue |
Fourth Circuit |
2018-12-20 |
Denied |
Response Waived |
26-usc-183 appellate-procedure civil-procedure due-process hobby horse-activity-taxation horse-related-activities per-curiam-decision section-183-hobby-loss tax tax-law taxation unpublished-opinion |
1. Is petitioner denied due process of law when the court of appeals failed to timely advise her whether oral argument (which each party requested) wo… |
| 18-748 |
Richard McKinley Wilson, Jr. v. Office of the Commissioner of the Revenue of Stafford County, et al. |
Virginia |
2018-12-11 |
Denied |
Response Waived |
civil-rights constitutional-rights due-process international-law jurisdiction legal-recognition nation-state property-law sovereignty standing taxation |
In this case the Petitioner officially proclaimed his true nationality by repatriating back to his newly reestablished nation state. Provisions of the… |
| 18-205 |
Northern California Water Association, et al. v. California State Water Resources Control Board, et al. |
California |
2018-08-16 |
Denied |
Response Waived |
central-valley-project federal-property intergovernmental-immunity preemption property-rights sovereign-immunity state-taxation state-water-board supremacy-clause tax-assessment taxation water-contractors water-contracts water-rights |
Is a California statute imposing a direct tax on the United States' property interest in water constitutional if it is applied in a manner that passes… |
| 18-5541 |
Darren Kyle Stepp-Zafft v. United States |
Eighth Circuit |
2018-08-14 |
Denied |
Response WaivedIFP |
2nd-amendment commerce-clause congressional-power criminal-penalty due-process firearms-regulation national-firearms-act nfa-firearms right-to-bear-arms second-amendment tax taxation united-states-constitution |
Is 26 U.S.C. § 5861(d) a valid exercise of Congress's power to tax? |
| 18-5034 |
Jodi Anderson v. North Dakota, et al. |
Eighth Circuit |
2018-06-28 |
Denied |
IFP |
4th-amendment administrative-law banking child-welfare civil-rights criminal-justice drug-policy due-process federalism property-rights taxation |
Can we legalize Drugs in form of the D.I.C. Policy?
Whereas we settle out of the 4th Amendment For as the Government can remain in their seats, Term … |