Brian D. Swanson v. United States

May the Respondent collect a direct tax on Petitioner’s capital without going through the rule of apportionment?

May Respondent use Petitioner’s federal tax return to evade the apportionment requirement for collecting a direct tax on his capital and use Petitioner to confiscate the State of Georgia’s constitutionally protected source of revenue?

Are Petitioner’s employment earnings capital or income?

Does distinguishing between capital and income, when calculating a personal income tax liability, establish a sufficient factual matter to claim an income tax refund and to survive a Rule 12(b)(6) motion to dismiss?

Did the Eleventh Circuit abuse its discretion by imposing an $8,000 sanction on Petitioner when it ignored both the constitutional questions presented to it and Respondent’s contradictory handling of his tax returns?