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US Supreme Court Decisions and Legal Reference
The following are relavent cases supporting the income tax stance argued through this site. The cases provided included those for other case that relate to the varying arguments the prove the Citizens of the united States of America are not in fact required to pay a tax for the wages they earn. The cases are divided by categories.
- AFROYIM v. RUSK, 387 U.S. 253 (1967)
In our country the people are sovereign and the Government cannot sever its relationship to the people by taking away their citizenship. Our Constitution governs us and we must never forget that our Constitution limits the Government to those powers specifically granted or those that are necessary and proper to carry out the specifically granted ones. (emphasis added)
- YICK WO v. HOPKINS, 118 U.S. 356 (1886)
Sovereignty itself is, of course, not subject to law, for it is the author and source of law; but in our system, while sovereign powers are delegated to the agencies of government, sovereignty itself remains with the people, by whom and for whom all government exists and acts.
- LEGAL TENDER CASES, 110 U.S. 421 (1884) (also referred to as Julliard v Greenman);
But be that as it may, there is no such thing as a power of inherent sovereignty in the government of the United States. It is a government of delegated powers, supreme within its prescribed sphere, but powerless outside of it. In this country, sovereignty resides in the people, and congress can exercise no power which they have not, by their constitution, entrusted to it; all else is withheld.
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The states retained their sovereignty even after joining the union of the several states.
- HARCOURT v. GAILLARD, 25 U.S. 523 (1827)
Each declared itself sovereign and independent, according to the limits of its territory...It has been viewed only as a recognition of pre-existing rights, and on that principle, the soil and sovereignty within their acknowledged limits, were as much theirs at the declaration of independence as at this hour.
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Taxing Power of the Federal Government
- BRUSHABER v. UNION PACIFIC R. CO., 240 U.S. 1 (1916)
We are of opinion, however, that the confusion is not inherent, but rather arises from the conclusion that the 16th Amendment provides for a hitherto unknown power of taxation; that is, a power to levy an income tax which, although direct, should not be subject to the regulation of apportionment applicable to all other direct taxes. And the far-reaching effect of this erroneous assumption will be made clear by generalizing the many contentions advanced in argument to support it, as follows: (a) The Amendment authorizes only a particular character of direct tax without apportionment, and therefore if a tax is levied under its assumed authority which does not partake of the characteristics exacted by the Amendment, it is outside of the Amendment, and is void as a direct tax in the general constitutional sense because not apportioned. (b) As the Amendment authorizes a tax only upon incomes 'from whatever source derived,' the exclusion from taxation of some income of designated persons and classes is not authorized, and hence the constitutionality of the law must be tested by the general provisions of the Constitution as to taxation, and thus again the tax is void for want of apportionment. (c) As the right to tax 'incomes from whatever source derived' for which the Amendment provides must be considered as exacting intrinsic uniformity, therefore no tax comes under the authority of the Amendment not conforming to such standard, and hence all the provisions of the assailed statute must once more be tested solely under the general and pre-existing provisions of the Constitution, causing the statute again to be void in the absence of apportionment. (d) As the power conferred by the Amendment is new and prospective, the attempt in the statute to make its provisions retroactively apply is void because, so far as the retroactive period is concerned, it is governed by the pre-existing constitutional requirement as to apportionment.
- AMERICAN BANANA CO. v. UNITED FRUIT CO., 213 U.S. 347 (1909)
The foregoing considerations would lead, in case of doubt, to a construction of any statute as intended to be confined in its operation and effect to the territorial limits over which the lawmaker has general and legitimate power. 'All legislation is prima facie territorial.' Ex parte Blain, L. R. 12 Ch. Div. 522, 528; State v. Carter, 27 N. J. L. 499; People v. Merrill, 2 Park. Crim. Rep. 590, 596. Words having universal scope, such as 'every contract in restraint of trade,' 'every person who shall monopolize,' etc., will be taken, as a matter of course, to mean >only everyone subject to such legislation, not all that the legislator subsequently may be able to catch.
- FOLEY BROS. V. FILARDO , 336 U.S. 281 (1949)
First. The canon of construction which teaches that legislation of Congress, unless a countrary intent appears, is meant to apply only within the territorial jurisdiction of the United States,
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- BUTCHERS' UNION CO. v. CRESCENT CITY CO., 111 U.S. 746 (1884)
These inherent rights have never been more happily expressed than in the declaration of independence, that new evangel of liberty to the people: 'We hold these truths to be self-evident'-that is, so plain that their truth is recognized upon their mere statement-'that all men are
endowed'-not by edicts of emperors, or deerees of parliament, or acts of congress, but 'by their Creator with certain inalienable rights.'-that is, rights which cannot be bartered away, or given away, or taken away, except in punishment of crime-'and that among these are life, liberty, and the pursuit of happiness; and to secure these'-not grant them, but secure them- 'governments are instituted among men, deriving their just powers from the consent of the governed.' Among these inalienable rights, as proclaimed in that great document, is the right of men to pursue their happiness, by which is meant the right to pursue any lawful business or vocation, in any manner not inconsistent with the equal rights of others, which may increase their prosperity or develop their faculties, so as to give to them their highest enjoyment. The common business and callings of life, the ordinary trades and pursuits, which are innocuous in themselves, and have been followed in all communities from time immemorial, must therefore be free in this country to all alike upon the same conditions. The right to pursue them, without let or hinderance, except that which is applied to all persons of the same age, sex, and condition, is a distinguishing privilege of citizens of the United States, and an essential element of that freedom which they claim as their birthright. It has been well said that the property which every man has in his own labor, as it is the original foundation of all other property, so it is the most sacred and inviolable. The patrimony of the poor man lies in the strength and dexterity of his own hands, and to hinder his employing this strength and dexterity in what manner he thinks proper, without injury to his neighbor, is a plain violation of this most sacred property.
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Neither the IRS nor the Courts can make you show your records as this has been ruled an infringement of your fifth amendment rights. Forcing you to show your records is also considered an infringement of your 4th amendment right of protection of illegal search and seizure.
- BOYD v. U S, 116 U.S. 616 (1886)
and we are further of opinion that a compulsory production of the private books and papers of the owner of goods sought to be forfeited in such a suit is compelling him to be a witness against himself, within the meaning of the fifth amendment to the constitution, and is the equivalent of a search and seizure-and an unreasonable search and seizure-within the meaning of the fourth amendment.
- GARNER v. UNITED STATES, 424 U.S. 648 (1976)
The information revealed in the preparation and filing of an income tax return is, for purposes of Fifth Amendment analysis, the testimony of a "witness," as that term is used herein.
- BRADY v. U. S. , 397 U.S. 742 (1970)
Waivers of constitutional rights not only must be voluntary but must be knowing, intelligent acts done with sufficient awareness of the relevant circumstances and likely consequences.
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The Supreme Court has ruled there are two separate United States and the Citizens of the states have different rights than those in the other United States.
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U S v. CRUIKSHANK, 92 U.S. 542 (1875)
We have in our political system a government of the United States and a government of each of the several States. Each one of these governments is distinct from the others, and each has citizens of its own who owe its allegiance, and whose rights, within its jurisdiction, it must protect. The same person may be at the same time a citizen of the United States and a citizen of a State, but his rights of citizenship under one of these governments will be different from those he has under the other.
In the united States of America "we the people" are sovereign over and above that of government. As such, the government only has the authority to have those specific powers that have been delegated to it through our constitutions. As stated in LEGAL TENDER CASES, 110 U.S. 421 (1884) (also refered to as Julliard v Greenman);
- Downes v Bidwell, 182 U.S. 244 (Dissenting Opinion)
I take leave to say that if the principles thus announced should ever receive the sanction of a majority of this Court, a radical and mischievous change in our system of government will be the result. We will in that event pass from the era of constitutional liberty guarded and protected by a written constitution into an era of legislative absolutism....The idea prevails with some -- indeed, it found expression in arguments at the bar -- that we have in this country substantially or practically two national governments -- one to be maintained under the Constitution, with all its restrictions, the other to be maintained by Congress outside and independently of that instrument, by exercising such powers as other nations of the earth are accustomed to exercise. It is one thing to give such a latitudinarian construction to the Constitution as will bring the exercise of power by Congress, upon a particular occasion or upon a particular subject, within its provisions. It is quite a different thing to say that Congress may, if it so elects, proceed outside of the Constitution. The glory of our American system of government is that it was created by a written constitution which protects the people against the exercise of arbitrary, unlimited power, and the limits of which instrument may not be passed by the government it created, or by any branch of it, or even by the people who ordained it, except by amendment or change of its provisions. "To what purpose," Chief Justice Marshall said in Marbury v. Madison, 1 Cranch 137, 5 U. S. 176, "are powers limited, and to what purpose is that limitation committed to writing, if these limits may at any time be passed by those intended to be restrained? The distinction between a government with limited and unlimited powers is abolished if those limits do not confine the persons on whom they are imposed, and if acts prohibited and acts allowed are of equal obligation."... It will be an evil day for American liberty if the theory of a government outside of the supreme law of the land finds lodgment in our constitutional jurisprudence. No higher duty rests upon this Court than to exert its full authority to prevent all violation of the principles of the Constitution.
- Elk v. Wilkins, 112 U.S. 94 (1884)
The persons declared to be citizens are "all persons born or naturalized in the United States, and subject to the jurisdiction thereof." The evident meaning of these last words is not merely subject in some respect or degree to the jurisdiction of the United States, but completely subject to their political jurisdiction and owing them direct and immediate allegiance. And the words relate to the time of birth in the one case, as they do to the time of naturalization in the other. Persons not thus subject to the jurisdiction of the United States at the time of birth cannot become so afterwards except by being naturalized, either individually, as by proceedings under the naturalization acts, or collectively, as by the force of a treaty by which foreign territory is acquired.
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Defend Freedom™
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Action Alert
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 This is the most important movie you will ever watch in your life. From producer Aaron Russo, producer of Trading Places and The Rose, comes America; From Freedom to Fascism, 1 hr. 51 min.
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South Dakota Residents Act Now
South Dakotans for Safe Access need your help. In an effort to save you, the tax payer, thousands of dollars funding the medical cannabis issue on the 2010 ballot and to make cannabis available for medical use to your friends and neighbors who suffer often from terminal illness, you need to contact your state Representative NOW to convince them to support a bill in the 2009 legislative session beginning in January. Don't hesitate. Act Now. Anyone who can serve as a witness before the state legislature should contact Bob Newland.
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Maine voted almost unaimously to reject the Real ID Act. Contact your local state representatives to follow suit.
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Democrats are threatening to defund the fence along our southern border with Mexico.
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News
Senators skeptical of Real ID Act rules
By Anne Broache
Staff Writer, CNET News.com
Published: March 26, 2007, 3:01 PM PDT
Last modified: March 26, 2007, 4:01 PM PDT
Leaders of a U.S. Senate Homeland Security and Governmental Affairs panel joined a chorus of outsiders, including many state government officials, who have questioned the costs and privacy implications of the congressionally mandated shift to identification cards that must adhere to a bevy of national standards.
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