15 U.S.C. 17 eliminated the possibility of ANY excise taxes being placed against man’s LABOR(no commodity). Man’s LABOR being declared NOT an article in commerce means no tax can be placed against his LABOR, when LABOR is exchanged for monies or
property.
Most importantly, the Legislative intent was to have Man’s Labor “absolutely and utterly exempt.” President Wilson declared that Labor is part of man’s life (Clayton Act) "The labor of a human being is not a commodity or article of commerce."
15 U.S.C. § 17.Antitrust laws not applicable to labor organizations.
"Income may be defined as the gain derived from capital, from labor, or from both combined." STRATTON'S INDEPENDENCE v. HOWBERT, 231 U.S. 399 (December 1, 1913)
"As was said in Stratton's Independence v. Howbert, 231 U.S. 399, 415: 'Income may be defined as the gain derived from capital, from labor, or from both combined.'" DOYLE v. MITCHELL BROTHERS CO., 247 U.S. 179 (1918)
"Income may be defined as the gain derived from capital, from labor, or from both combined," Eisner v. Macomber, 252 U.S. 189, 207 (1920)
“. . . distinguish between what is an what is not ‘income,’...according to truth and substance, without regard to form. Congress cannot by any definition it may adopt conclude the matter, since it cannot by legislation alter the Constitution, from which alone, it derives its power to legislate, and within those limitations alone that power can be lawfully exercised... [pg. 207]...”
“… When to this we add that in Eisner v. Macomber, supra, a case arising under the same Income Tax Act of 1916 which is here involved, the definition of "income" which was applied was adopted from Strattons' Independence v. Howbert, arising under the Corporation Excise Tax Act of 1909, with the addition that it should include "profit gained through sale or conversion of capital assets, …” Merchants' Loan & Trust Co. v.
Smietanka, 255 U.S. 509 (1921)
“After full consideration, this court declared that income may be defined as gain derived from capital, from labor, or from both combined, including profit gained through sale or conversion of capital. … And that definition has been adhered to and applied repeatedly. …” Bowers v. Kerbaugh-Empire Co., 271 U.S. 170 (1926)
Legislative intent was to have labor exempted by 16th amendment.
“Mr. Brandegee. Mr. President, what I said was that the amendment exempts absolutely everything that a man makes for himself. Of course it would not exempt a legacy which somebody else made for him and gave to him. If a man’s occupation or vocation - for vocation means nothing but a calling - if his calling or occupation were that of a financier it would exempt everything he made by underwriting and by financial operations in the
course of a year that would be the product of his effort [LABOR]. Nothing can be imagined that a man can busy himself with a view or profit which the amendment as drawn would not utterly exempt.” (Emphasis added)[Inserted for clarity] 50 Cong. Rec. p. 3839, 1913 - 16th Amendment Senate Discussions
Notice all these decisions were prior to the Administrative Act brought in by our socialist Pres. Roosevelt. The administrative government is nothing more of unelected, unaccountable people who are willing, because they're given power, to destroy America's sovereignty.
What is income exempted by statue, income not taxable by the federal government under the Constitution (26 CFR 1.312-6)
What is income unless excluded by law (26 CFR section 1.61-1)
26 USC §61 (a) defines what is gross income "except as otherwise provided by this subtitle"
26 USC §83 provides my exemption of my compensation for the cost of my services, how did you use §83 to determine otherwise?
