Adolfo Sandor Montero v. Commissioner of Internal Revenue

i INTRODUCTION This case presents a grave and unavoidable question: whether the United States Supreme Court remains committed to enforcing the Constitution as written, or whether constitutional fidelity has been subordinated to political expediency, public policy optics, and undisclosed influences over judicial outcomes. Despite multiple petitions documenting lower courts’ deliberate distortions of controlling Supreme Court precedent — most notably Brushaber1 and now Moore2 — this Court has repeatedly denied certiorari without explanation. The courts below, emboldened by this silence, continue fabricating doctrines in open defiance of binding Supreme Court authority. At stake is not merely Petitioner’s right to due process, but the structural integrity of constitutional governance itself. If lower courts may freely misrepresent, invert, or ignore Supreme Court rulings without correction, and if certiorari review is withheld not for want of merit but for fear of political disruption or financial consequences, then constitutional enforcement collapses into a selective, outcomedriven facade. This Petition demands a sober reckoning with these realities. It seeks enforcement of this Court’s own precedents, and an answer to the 1 Brushaber v. Union Pacific Railroad Co., 240 U.S, 1 (1916) 2 Moore v. United States, No. 22-800 (2024)