Darrell G. Motes v. United States
Court of Appeals for the Eleventh Circuit
Non-Argument Calendar.
1Per curiam
Motes and numerous other individuals sued for a refund of income taxes under the Tucker Act, 28 U.S.C. § 1346. They advanced an arsenal of arguments, including violation of the Fifth Amendment to the Constitution; that their wages are not income subject to tax but are a tax on property such as their labor; that only public servants are subject to tax liability; that withholding of tax from wages is a direct tax on the source of income without apportionment in violation of the Sixteenth Amendment; that withholding taxes violates equal protection; that they should be allowed to exclude from the…
2Cases cited7 opinions
- United States v. Glenn G. Goetz, A/K/A "Glenn G. Getz" United States of America v. James Calvin PerkinsCourt of Appeals for the Eleventh Circuit · 1984
- Joseph E. Simanonok v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1984
- Hobson v. FischbeckCourt of Appeals for the Eleventh Circuit · 1985
- United States v. Jerome H. VanceCourt of Appeals for the Eleventh Circuit · 1984
- Kenneth L. Waters v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
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