Legal Opinion

Celauro v. United States, Internal Revenue Service

District Court, E.D. New York

Decided January 28, 2006No. 05-CV-02245-ADS-WDWPublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OF DECISION AND ORDER

SPATT, District Judge.

This is an action challenging the constitutionality and operation of the federal income tax system. The pro se plaintiffs Sal Celauro Jr. (“Celauro”), Paul S. Astrup, and Rosanne B. Astrup (“Paul and Rosanne Astrup”) (collectively, the “Plaintiffs”) are associated with a group known as “We the People Foundation for Constitutional Education, Inc.,” that seeks to redress the Government’s alleged violations of the Constitution’s tax, war powers, money, debt limiting, and privacy clauses. This case arises out of the tax assessments and levies…

2Cases cited48 opinions

  1. Conley v. GibsonSupreme Court of the United States · 1957
  2. Haines v. KernerSupreme Court of the United States · 1972
  3. Harlow v. FitzgeraldSupreme Court of the United States · 1982
  4. Bivens v. Six Unknown Named Agents of Federal Bureau of NarcoticsSupreme Court of the United States · 1971
  5. Swierkiewicz v. Sorema N. A.Supreme Court of the United States · 2002

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3Cited by5 opinions

  1. United States v. MichelDistrict Court, E.D. New York · 2012
  2. Bal v. U.S. Department of the TreasuryDistrict Court, S.D. New York · 2023
  3. Futia v. United StatesDistrict Court, S.D. New York · 2023
  4. Holyoke v. S.S.I.District Court, N.D. New York · 2024
  5. Hyped Holdings LLC v. United States of AmericaDistrict Court, E.D. New York · 2023

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