Galdeira v. Richardson

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• upholding monetary sanctions against pro se litigants raising frivolous arguments concerning the government's authority to impose income taxes
• rejecting argument that individual who is a citizen of a state is not a person under Internal Revenue Code as “completely lacking in legal merit and patently frivolous”
• “Congress has provided express methods by which proposed deficiencies, assessments, or collections of taxes may be challenged, and express prohibition in the Anti-Injunction Act, 26 U.S.C. § 7421(a
• “To this short list of rejected tax protester arguments we now add as equally meritless the additional arguments made herein that (1
• “[T]he [taxpayers] cannot by any stretch of the imagination assert that their arguments [against] the taxability of wages have any support in this circuit.”
• “APA does not require publication of [rules] which internally delegate authority to enforce the Internal Revenue laws”

Source: CourtListener parenthetical corpus (CC0).