Thirteenth Amendment
An early protester, Arthur J. Porth, argued that the Sixteenth Amendment to the U.S. Constitution should itself be declared unconstitutional. His theory was that the income taxes under the Internal Revenue Code of 1939 imposed "involuntary servitude" in violation of the Thirteenth Amendment. That argument was ruled to be without merit in Porth v. Brodrick, United States Collector of Internal Revenue for the State of Kansas. The involuntary servitude argument, and variations of this argument, 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).
Read more about this topic: Tax Protester Constitutional Arguments
Famous quotes containing the words thirteenth and/or amendment:
“The thirteenth fairy,
her fingers as long and thin as straws,
her eyes burnt by cigarettes,
her uterus an empty teacup,
arrived with an evil gift.”
—Anne Sexton (1928–1974)
“Every family should extend First Amendment rights to all its members, but this freedom is particularly essential for our kids. Children must be able to say what they think, openly express their feelings, and ask for what they want and need if they are ever able to develop an integrated sense of self. They must be able to think their own thoughts, even if they differ from ours. They need to have the opportunity to ask us questions when they don’t understand what we mean.”
—Stephanie Martson (20th century)