Glenn Crain v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 1984-08-06

Cited by 524 later decision(s) in our corpus · see the citation network in Lexace

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PER CURIAM: Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income. Crain asserts that he “is not subject to the jurisdiction, taxation, nor regulation of the state,” that the “In…

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