Legal Opinion

Celauro v. United States, Internal Revenue Service

District Court, E.D. New York

Decided May 13, 2005No. 05-CV-02245-ADS-WDWPublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OF DECISION AND ORDER

SPATT, District Judge.

This is an action challenging the constitutionality and operation of the income tax system. The 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.

In this case, the Plaintiffs seek the following: (1) the return of…

2Cases cited10 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Jackson Dairy, Inc. v. H. P. Hood & Sons, Inc.Court of Appeals for the Second Circuit · 1979
  3. Phillips v. CommissionerSupreme Court of the United States · 1931
  4. United States v. RodgersSupreme Court of the United States · 1983
  5. United States v. National Bank of CommerceSupreme Court of the United States · 1985

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3Cited by2 opinions

  1. Celauro v. United States, Internal Revenue ServiceDistrict Court, E.D. New York · 2006
  2. Futia v. RobertsDistrict Court, S.D. New York · 2023

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