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Dean Allen Steeves v. United States

Paid petition · United States Court of Appeals for the Federal Circuit, No. 2022-1079 · judgment July 21, 2022


Certiorari denied · May 15, 2023
Pre-decision estimate: 0% cert probability

Before the decision, well below the 4.1% base rate, with no standout signals pointing toward a grant.

Questions presented

  1. Whether Congresses’ Mandatory Exceptions, found in Public Law 91-172 at 508(c)(1)(A), 83 Stat 494- 495 & 6033(a)(2)A)(i), 83 Stat 519-520 for “churches, their integrated auxiliaries”, from compliance with Congresses’ Special Rules With Respect to 501(c)(3) Organizations means that “churches, their integrated auxiliaries” are mandatorily excepted from Federal income/excise-tax liability.

  2. Whether the U.S. lower Courts’ unlawful tres­ pass upon a private relationship between a non-State organized private “church” and its “integrated auxiliary’, via the lower Courts’ arbitrary denial of the private relationship’s existence, is judicial misconduct by the U.S. lower Courts?

  3. Whether a Federal income/excise-tax liability can be imposed when there is no commercial activity involving Congresses’ list of specific goods/commodities Congress has determined to be subject to its Federal income/excise tax?

  4. Whether human labor can be included in Congresses’ list of goods/commodities subject to Congresses’ Federal income/excise tax when 15 U.S.C. § 17, 38 Stat 731 (1914) states human labor cannot be a commodity/article of commerce?

  5. Whether unlawful imposition of a Federal income/excise-tax liability is “peonage” in violation of the Revised Statutes at Large of 1874 & 1878, sections 1990 & 5526 as well as the pre-December 1, 1873 self-authenticating competent evidence of the laws of the United States in all Courts of the United States regarding “peonage”, legislated at 14 Stat 546 (1867)?

Counsel of record

For petitioner
Dean Allen Steeves

For respondent
Elizabeth B. Prelogar
Solicitor General

Case

Conference history
Distributed for 1 conference

Linked docket
22A592

Proceedings

  1. May 15 2023
    Petition DENIED.
  2. Apr 19 2023
    DISTRIBUTED for Conference of 5/11/2023.
  3. Apr 11 2023
    Waiver of right of respondent United States to respond filed.
  4. Mar 28 2023
    Petition for a writ of certiorari filed. (Response due May 3, 2023)
  5. Jan 04 2023
    Application (22A592) granted by The Chief Justice extending the time to file until April 1, 2023.
  6. Dec 29 2022
    Application (22A592) to extend the time to file a petition for a writ of certiorari from January 31, 2023 to April 1, 2023, submitted to The Chief Justice.