Swan v. United States

After carefully reviewing the record and briefs on appeal, we affirm the judgment for substantially the reasons given below.

The appellant’s primary argument on appeal is that the court’s federal question jurisdiction covered his Sixteenth Amendment challenge to his income taxes. A frivolous constitutional issue does not raise a federal question, however. Hagans v. Lavine, 415 U.S. 528, 94 S.Ct. 1372, 39 L.Ed.2d 577 (1974); Molina-Crespo v. Califano, 583 F.2d 572 (1st Cir.1978). The appellant argues that the constitutional issue could not be frivolous because he adduced credible evidence that…