In Brushaber v. Union Pacific R.R., in 1916, challenging the Sixteenth Amendment, the income tax amendment, the Supreme Court upheld the amendment with the limitation that if “under the seeming exercise of the taxing power, the taxing statute is so arbitrary as to compel the conclusion that it was not the exertion of taxation, but the confiscation of property, or is so wanting in bases for classification as to produce such a gross and patent inequity as inevitably to lead to the same conclusion,” the income tax was confiscation of property. No matter what, no longer can the income tax be confiscation. The Federal Government, having painted itself into a corner, today’s Supreme Court refuses to hear the case.
Specifically, in my case, which I took to the Supreme Court in the October term, 1980, case number 1570, Joseph W. Smith, Jr. vs. Commissioner of Internal Revenue, the IRS ignored a U.S. Tax Court Order in my favor and confiscated my property, an obstruction of justice. The Supreme Court refused to hear the case. The Solicitor General, Wade H. McCree, Jr., used Acker v. Commissioner. Acker claimed that his income tax was confiscatory. The U. S. Court of Appeals, in 1946, held that the income tax, although high, had not reached the point of confiscation. The government and courts have determined that in no case since has the income tax ever reached the point of confiscation, or ever will, as it turns out.
After being turned down by the Supreme Court, I filed a complaint in the U. S. District court for the money the IRS confiscated in defiance of a tax court order. The District Court held for me. The Department of Justice admitted that my property was “wrongfully” taken by the IRS. My property was refunded. Then the IRS went to my bank and demanded every cent in my checking account. The District Court refused to reopen the case.
I took the court record to The Palm Beach Post. A front page story revealed that the IRS had been “mistaken.” The money the IRS seized from my checking account was returned to its rightful owner. But the fact remains that the IRS is permitted to make unlimited mistakes, and for every mistake the IRS makes you are required to go to court. Obama can’t deny it. It is all recorded. You are Obama’s tax slave. Obama is a hypocrite and a fraud.
This is your country. It is time to take it back.
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