Walter C. Lange v. Commissioner of Internal Revenue

Whether the income tax under Title 26 of the U.S. Code is an indirect tax and therefore exclusively an excise, duty or impost arising from the exercise of a federal privilege, whether Petitioner’s adhering to this legal precept and historical fact can be judicially considered frivolous and sanctionable, whether codifying a statute without repealing its prior version leaves the prior statute controlling as a matter of Fifth Amendment due process, whether a Tax Court’s de novo review of a prior IRS administrative ruling reached below that ruling and redefined the objectionable conduct without prior notice in violation of the due process clause of the Fifth Amendment, whether the final decision regarding frivolous conduct was based on language that should be considered void under the vagueness doctrine of the Fifth Amendment, and whether each Court’s monetary sanction is excessive or inflicts cruel and unusual punishment in violation either of the Eighth Amendment or Petitioner’s good faith exercise of his valid beliefs and his First Amendment rights to petition the government for redress of grievance.