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1023Re: Indiana Dept. of Rev.

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  • John <genman_2000@yahoo.com>
    Jan 21, 2003
    • 0 Attachment
      This is no hill for a stepper - just look up the definition
      of "individual" in Title 26 of the United States Code. You will find
      it at 26 CFR 1.1441-1(c)(3). YOu will find that the
      term "individual" has two elements, both of them are aliens, either
      resident or nonresident. Check in the local state law and find out
      if they adobted the defintions of title 26. If not then your action
      would be to go to state court with a motion for declaration of the
      law. Just ask the court to declare that 26 USC defintions apply to
      the law as adopted by the state. Dont tip your hand as to which
      definition you are wanting to use - the court will see this as a no
      brainer and declare that the definitions of Title 26 apply - In your
      motion ask the court to declare what the definitions of the nouns are
      in the statute if they wont declare that the defintions in Title 26
      apply. So either way you win.... If the court comes up with its own
      definitions of the key words in the Statute then they will open the
      statute up for a constitutional challenge. The defintion
      of "individual" in title 26 is one thing that keeps the law from
      becoming unconstitutional.
      Have fun

      --- In tips_and_tricks@yahoogroups.com, "mishirle2000
      <mishirle@m...>" <mishirle@m...> wrote:
      > Group,
      > Looking for a Court Case(s) in regards to States attempting to
      > Federal Law. Here's what we are up against right now.
      > Article I, Section 25 of the Indiana Constitution states:
      > No law shall be passed, the taking effect of which shall be made to
      > depend upon any authority, except as provided in this Constitution.
      > Title 45 Indiana Administrative Code Sec. 3.1-1-1 Definition of
      > Adjusted Gross Income for Individuals:
      > Section 1. Adjusted Gross Income for Individuals Defined. For
      > Individuals, "Adjusted Gross Income" is "Adjusted Gross Income" as
      > defined in Internal Revenue Code Section 62 modified as follows:
      > (1) Begin with Gross income as defined in Section 61 of the
      > Revenue Code..........
      > Also, looking for the following Court Case; Campbell v. Heiss, 53
      > N.E.2d 634, 636 (Ind.1944)