Time: Mon Sep 22 07:27:39 1997
Date: Sun, 21 Sep 1997 21:55:58 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in toolbar]
Subject: SLS: Walter Updegrave on the income tax
Quoting now:
In general, it is well settled in law that Income Tax
Statutes apply only to corporations and to their officers,
agents, and employees acting in their official capacities, e.g.
from Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 44 L.Ed.2d
1, 95 S.Ct. 1538 (1975): "... However, all 'income tax statutes'
apply only to state created creatures known as corporations no
matter whether state, local, or federal." Since corporations act
only through their officers, employees, etc., the income tax
statutes reach out to them when acting in their official
capacities, but not as individuals. This is the real purpose for
Identifying Numbers -- cf. 26 CFR 301.6109-1(d) & (g) and 26 USC
6331(a) and 26 CFR 301.6331-1, Part 4.
/s/ Paul Mitchell
http://supremelaw.com
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Paul Andrew Mitchell, Sui Juris : Counselor at Law, federal witness
B.A., Political Science, UCLA; M.S., Public Administration, U.C. Irvine
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