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Minor Lee McNeil v. Sarah Huckabee Sanders, Governor of Arkansas, et al.

Paid petition · United States Court of Appeals for the Eighth Circuit, No. 23-1319 · judgment June 23, 2023


Certiorari denied · December 11, 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.

Question presented

Arkansas, and most if not all other States, lay and collect direct taxes based largely on disparate property evaluations; with each State taxing their citizens own­ ership of Private property and earnings from labor, solely because of their possession thereof. Property or labor evaluations are not the constitutional basis for direct taxation. Fifth Amendment protections are elim­ inated by this practice. Arkansas also uses a bill of attainder to ensure tax collections by legislating for its Direct tax and enforce­ ment thereof, while imposing a penalty without judi­ cial involvement for non-compliance. With the exception of George Ticknor Curtis, in his article of 1866, it is believed that no writer can be quoted in support of the views advanced by Justices Fuller and Field in 1895, and used today to define di­ rect taxes. Whether a State can lay a direct tax that is vested in Congress, or operates differently from the appor­ tioned direct tax defined in the Constitution? Whether the citizen should know that the words “all legislative powers” in Article I, really means some (but not all) legislative powers ? Whether the rights and immunities regarding private property are protected by the vesting clause?

Counsel of record

For petitioner
Minor Lee McNeil

For respondent
Michael Anthony Cantrell
Office of the Arkansas Attorney General

Case

Conference history
Distributed for 2 conferences

Proceedings

  1. Dec 11 2023
    Petition DENIED.
  2. Dec 01 2023
    Rescheduled.
  3. Dec 01 2023
    DISTRIBUTED for Conference of 12/8/2023.
  4. Nov 08 2023
    DISTRIBUTED for Conference of 12/1/2023.
  5. Nov 06 2023
    Waiver of right of respondent Sarah Huckabee Sanders, et al. to respond filed.
  6. Oct 24 2023
    Petition for a writ of certiorari filed. (Response due November 27, 2023)