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e sole buying selling making working or using of anything whereby any person or persons bodies politic or corporate are sought to be restrained of any freedom or liberty they had before or hindered in their lawful trade all grants of this kind are void at common law because they destroy the freedom of trade discourage labor and industry restrain persons from getting an honest livelihood and put it in the power of the grantees to enhance the price of commodities they are void because they interfere with the liberty of the individual to pursue a lawful trade or employment butchers union co was a case involving interpretation of the louisiana constitution and certain ordinances of the city of new orleans the court ruled that the louisiana constitution and the new orleans ordinances did not impermissibly impair a pre existing obligation under a contract when those laws effectively ended a slaughter house business monopoly by the crescent city company no issues regarding the power to tax incomes from businesses vocations or labor were presented to or decided by the court and the word tax does not appear in the text of the decision murdock case edit tax protesters also cite 102 the case of murdock v pennsylvania also known as jones v city of opelika 103 a state may not impose a charge for the enjoyment of a right granted by the federal constitution murdock or jones v city of opelika was a case involving the validity of a city ordinance in jeannette pennsylvania worded as follows that all persons canvassing for or soliciting within said borough orders for goods paintings pictures wares or merchandise of any kind or persons delivering such articles under orders so obtained or solicited shall be required to procure from the burgess a license to transact said business and shall pay to the treasurer of said borough therefore the following sums according to the time for which said license shall be granted for one day 1 50 for one week seven dollars 7 00 for two weeks twelve dollars 12 00 for three weeks twenty dollars 20 00 provided that the provisions of this ordinance shall not apply to persons selling by sample to manufacturers or licensed merchants or dealers doing business in said borough of jeannette a group of people who were jehovah s witnesses went from door to door distributing literature in the town they failed to obtain the license under the ordinance the case ended up in court and went all the way to the u s supreme court which stated there was evidence that it was their the jehovah s witnesses practice in making these solicitations to request a contribution of twenty five cents each for the books and five cents each for the pamphlets but to accept lesser sums or even to donate the volumes in case an interested person was without funds the first amendment which the fourteenth makes applicable to the states declares that congress shall make no law respecting an establishment of religion or prohibiting the free exercise thereof or abridging the freedom of speech or of the press it could hardly be denied that a tax laid specifically on the exercise of those freedoms would be unconstitutional the protester argument appears to be that the federal government should not be able to tax income from labor because it would be a tax on an exercise of the freedoms mentioned in the quotation the tax in this case was in effect a license fee imposed on door to door sales people under a city ordinance the city was trying to exact the fee from jehovah s witness members who were going door to door questions about the validity of federal income taxes were neither presented to nor decided by the court redfield v fisher edit some tax protesters cite or quote 104 from redfield v fisher 105 the individual unlike the corporation cannot be taxed for the mere privilege of existing the corporation is an artificial entity which owes its existence and charter powers to the state but the individual s rights to live and own property are natural rights for the enjoyment of which an excise cannot be imposed the argument seems to be that because the individual s rights to live and own property are arguably rights against which an excise cannot be imposed the federal income tax on income from labor should therefore be unconstitutional however redfield v fisher is an oregon supreme court case not a federal case no issues involving the validity of federal income tax laws were decided by the court conner v united states edit some tax protesters cite a case called conner v united states 106 with a quotation that congress has taxed income not compensation for the argument that wages are not taxable this was the case cited unsuccessfully by lakerra sumter before the u s court of federal claims in the case of sumter v united states 107 the conner case involved the taxability of compensation paid by an insurance company to a policy holder whose house had burned down the insurance company was reimbursing the homeowner for the costs of renting a place to stay after the home burned down under the terms of the insurance policy the insurance company was not paying wages the court was not presented with and did not decide any issue involving the taxability of wages eisner v macomber edit some tax protesters have cited the u s supreme court decision in the case of eisner v macomber 108 for the theory that wages are not taxable 109 or for the theory that dividends are not taxable 110 the case dealt with a stock dividend on stock that was essentially equivalent to a stock split as opposed to a cash dividend on stock in the case of this kind of dividend the stockholder does not receive anything or realize any additional value for example if a stockholder owns 100 shares of stock having a value of 4 per share the total value is 400 if the corporation declares say a two for one stock dividend that is essentially similar to a stock split and the corporation distributes no money or other property the stockholder now has 200 shares with a value of 2 each which is still 400 in value i e no increase in value and no income the pie is still the same size but it s sliced into more pieces each piece being proportionately smaller more directly to the point there has been no sale or other disposition of the stock the taxpayer still owns the same asset i e the same interest in the corporation he owned prior to the stock dividend so even if his basis amount generally the amount he originally paid for the stock is less than the 400 value i e even if he has an unrealized or potential gain he still has not yet realized the gain the court ruled that this kind of stock dividend is not treated as income to a shareholder the court in this case did not rule on any issue involving the taxability of labor or income from labor or wages salary or ordinary cash dividends where the stockholder actually receives a check from the company etc indeed the terms wage and salary do not appear in the text of the decision in eisner v macomber cases where wages or labor ruled taxable edit the provisions of the u s constitution authorizing congress to impose taxes duties imposts and excises contain no express exceptions for taxes on wages or labor or for taxes on income from labor the courts have consistently rejected arguments that wages or labor whether denominated as labor property or not cannot be taxed under the internal revenue code the united states court of appeals for the eighth circuit has stated taxpayers argument that compensation for labor is not constitutionally subject to the federal income tax is without merit there is no constitutional impediment to levying an income tax on compensation for a taxpayer s labors 111 see also united states v connor 89 tax evasion conviction under 26 u s c 7201 affirmed by the united states court of appeals for the third circuit taxpayer s argument that because of the sixteenth amendment wages were not taxable was rejected by the court taxpayer s argument that an income tax on wages is required to be apportioned by population also rejected at parker v commissioner 80 taxpayer s argument that wages are not taxable was rejected by the united states court of appeals for the fifth circuit taxpayer charged double costs for filing a frivolous appeal at perkins v commissioner 112 26 u s c 61 ruled by the united states court of appeals for the sixth circuit to be in full accordance with congressional authority under the sixteenth amendment to the constitution to impose taxes on income without apportionment among the states taxpayer s argument that wages paid for labor are non taxable was rejected by the court and ruled frivolous at sisemore v united states 113 united states court of appeals for the sixth circuit ruled that the federal district court properly dismissed taxpayer s frivolous lawsuit based on taxpayer s tax return position that wages do not represent a taxable gain because wages are a source of income and are received in equal exchange for labor at white v united states 114 taxpayer s argument that wages are not taxable was ruled frivolous by the united states court of appeals for the sixth circuit penalty imposed under 26 u s c 6702 for filing tax return with frivolous position was therefore proper granzow v commissioner 115 taxpayer s argument that wages are not taxable was rejected by the united states court of appeals for the seventh circuit and ruled frivolous at united states v russell 116 taxpayer s argument that the federal income is unconstitutional on the theory that the law cannot tax a common law right to work was rejected by the united states court of appeals for the eighth circuit at waters v commissioner 117 taxpayer s argument that income taxation of wages is unconstitutional was rejected by the united states court of appeals for the eleventh circuit taxpayer required to pay damages for filing frivolous suit at related tax protester arguments with respect to wages paid by employers to employees are 1 that only federal officers federal employees elected officials or corporate officers are employees for purposes of federal income tax 2 that the inclusion of the united states government within the definition of the term employer operates to exclude all other employers from the definition and 3 that with respect to compensation the tax is imposed only on compensation paid to federal government employees these arguments have been rejected in court rulings 118 another tax protester argument is that income from labor should not be taxable because any amount the worker receives in exchange for his or her labor is received in an exchange of equal value although an exchange in any true arm s length fair market value transaction is essentially by definition an exchange of equal value see for example the decision of the united states court of appeals for the ninth circuit in united states v buras 119 in which the taxpayer s theory that wages were not taxable because 1 only profit or gain such as that from the sale of a capital asset constituted income subject to federal tax and 2 w ages could not constitute gain or profit because wages merely represent an equivalent exchange for one s labor was rejected see also the decision of the united states tax court in link v commissioner 120 where the taxpayer s argument that pension income is labor property and that when taxpayer receives his pension income from his former employer for whom he once performed services or labor any amount he receives in exchange for his labor is a nontaxable exchange of equal value was rejected in boggs v commissioner a penalty of 8 000 was imposed by the united states court of appeals for the sixth circuit on the taxpayers for filing a frivolous appeal using the argument that a portion of a wage amount was not taxable as a return on human capital 121 further under the u s federal tax laws even if labor were considered property the gain or income from labor property would be defined as the excess of the amount realized for example the money received by the taxpayer over the amount of the taxpayer s adjusted basis in the property see 26 u s c 1001 since the taxpayer can have only a zero basis amount in his or her own labor 122 the personal living expenses incurred to generate labor being both non capitalizable and under 26 u s c 262 non deductible the gain would thus be equal to the amount of compensation received by the taxpayer compare carter v commissioner 123 where the united states court of appeals for the ninth circuit stated the assertion that proceeds received for personal services cannot be given a zero basis for the purpose of the assessment of taxation is frivolous this is a variation of the wages are not income theme which has been rejected repeatedly by this court see also reading v commissioner taxpayer s argument that gain from labor of self employed individual cannot be determined until the cost of doing labor has been subtracted from the amount received was rejected validity of 26 u s c 262 disallowing deductions for personal living expenses was upheld 124 see also burnett v commissioner taxpayer s argument that wages represent an equal exchange of property and therefore are not taxable income was rejected 125 see also in re myrland ruling that a taxpayer is not entitled to deduct the value of his labor from his income in calculating his taxes 126 wages and salaries the sixteenth amendment and the cheek case edit in dicta in cheek v united states the united states supreme court specifically labeled defendant john cheek s arguments about the constitutionality of the tax law arguments cheek had raised in various prior court cases as frivolous 127 prior to his conviction john cheek had specifically contended that the sixteenth amendment did not authorize a tax on wages and salaries but only on gain or profit 128 monetary penalties for asserting the argument on tax return edit the argument that wages tips and other compensation received for the performance of personal services are not taxable income the argument that such items are offset by an equivalent deduction the argument that a person has a basis in his or her labor equal to the fair market value of the wages received and variations of these arguments have been officially identified as legally frivolous federal tax return positions for purposes of the 5 000 frivolous tax return penalty imposed under internal revenue code section 6702 a 17 see also edit tax protester history in the united states taxation in the united states notes edit christopher s jackson the inane gospel of tax protest resist rendering unto caesar whatever his demands 32 gonzaga law review 291 at 308 1996 97 hereinafter jackson gospel of tax protest the truth about frivolous tax arguments 1 contention taxpayers can refuse to pay income taxes on religious or moral grounds by invoking the first amendment internal revenue service retrieved march 16 2010 98 u s 145 1878 1 2 3 4 5 6 7 8 christopher s jackson the inane gospel of tax protest re...