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« Ron Paul News Update 4-15-2009 | Main | Idaho Plan Could Exterminate 26 Wolf Packs »

Tax Liability: Commissioner v. Acker, 361 U.S. 87 (1959)

From: Paul Andrew Mitchell <>
Subject: Commissioner v. Acker, 361 U.S. 87 (1959)
To: "Chester Lee McWhorter Sr" <>
Date: Wednesday, April 15, 2009, 11:11 AM

You have made a reference to a passage from our 31Q&A here:

Start here, in this excellent abstract we found in the prior version of American Jurisprudence:

That abstract was later REMOVED from the latest edition of American Jurisprudence, so we archived the original page here:

Further historical background is here:

Here's Commissioner v. Acker:

Here's the crucial holding in that standing decision:

But the section contains nothing to that effect, and, therefore, to uphold this addition to the tax would be to hold that it may be imposed by regulation, which, of course, the law does not permit.
United States v. Calamaro, 354 U.S. 351, 359 ;
Koshland v. Helvering, 298 U.S. 441, 446 -447;
Manhattan Co. v. Commissioner, 297 U.S. 129, 134 .

[end quote]

Please note that this holding was not a precedent, as such, because of the 3 supporting authorities cited above.

Now, pick up here, to elaborate the consequences of attempting to create a tax liability with Regulations published in the Federal Register, but withOUT any Act of Congress creating that specific liability in the first instance:
(cites Commissioner v. Acker, in chief)

I hope this helps.

Sincerely yours,
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, 18 U.S.C. 1964(a)
Criminal Investigator and Federal Witness: 18 U.S.C. 1510, 1512-13 (Home Page) (Support Policy) (Client Guidelines) (Policy + Guidelines)

All Rights Reserved without Prejudice

On Wed, Apr 15, 2009 at 11:00 AM, Chester Lee McWhorter Sr <> wrote:

23.       “The US Supreme Court correctly held in Commissioner vs Acker, that a tax liability may not be created by administrative regulations, absent an act of Congress creating that specific liability.”  (Try to find that case anywhere at the IRS website, or anywhere in their internal revenue manual!!) Chester Lee McWhorter Sr, 15 April 2009. Not provided by others.


April 15, 2009 in Current Affairs | Permalink


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