James D. Sullivan v. Commissioner of Internal Revenue

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1. Table of Authorities........................ v

2. Opinions Below................................ 1

3. Jurisdiction...................................... . 1

4. Constitutional/Statutory Provisions 1

5. Statement of Facts........................... 2

6. Reasons for Granting the Petition .. 4

7. Argument.......................................... 4

8. Conclusion........................................ 36

9. Prayer For Relief.............................. 37 Appendix: Order of the US Tax Court.............. 41 Order of the US Court of Appeals ... 54 Questions Presented For Review Question 1: Whether or not Petitioner is entitled to a trial by jury in civil federal income tax cases as mandated by the Seventh Amendment? Question 2: Whether or not the courts below erred by ruling Petitioner’s argument the 16th Amendment has never been incorporated into the several States, either by judicial opinion or by its language, is frivolous or illogical? Question 3: Whether or not the presumption by the Respondent, the Tax Court and the Court of Appeals Petitioner’s non­ income earnings were subject to the jurisdiction of the 16th Amendment and the Internal Revenue Code (Code) is valid, despite his arguments to the contrary, when, by law, Respondent had no authorized interest in u