- Jun 30, 2014
Hi everyone, I need some info on how to navigate Westlaw. I have never used it before and don’t know it it will give me the information I want. In sheepherding a case, do I just enter the case and read everything that follows or is there someway to limit the search? In the Brushaber case, Justice White states that the 16th amendment applies to excise tax or it would conflict with Constitution’s prohibition about taxing without apportionment. Will that information alone give me any subsequent decisions that might conflict with that opinion?
Can I use it to find out if/how the Continuous Violations Doctrine applies to the Federal Tort Claims Act?
Lastly, will I be able to find research, Supreme Court decisions (such as those listed) could be applicable to the State if it is sued under 42 U.S.C. 1983? That is, what decisions would apply in Federal Court if the State used fraudulent info from the IRS in order to levy a citizen.
"There is no question of the general doctrine that fraud vitiates the most solemn contracts, documents, and even judgments”, United States v. Throckmorton, 98 U.S. 61, 64-66 (1878).
“When government if pursuing a tax allegation, due process requires the government to prove the existence of a valid tax.”, Unitarian Church v Los Angeles, 357 U.S. 545 (1958).
“If a government agency contends there is a tax imposed upon a citizen it must carry the burden of proof of the tax obligation.”, Speiser v Randall, 357 U.S. 513, 529 (1958).
“It is the responsibility of government to prove the existence of a tax; a citizen is not required to prove the nonexistence of a tax.”. Spreckles Sugar v McClain, 192 U.S. 397 (1904).
Thatcher v. Powell, 19 U.S. (6 Wheat.) 119 (1821) stated that no officer can take any action affecting property “...unless authorized so to do by express law, ...and that the person invested with such a power, must pursue with precision the course prescribed by law, or his act is invalid…”.
And especially does this case apply to all government statues (Federal and state) or just Federal
"Persons dealing with government are charged with knowing government statutes and regulations, and they assume the risk that government agents may exceed their authority and provide misinformation". Federal Crop Insurance Corp. v. Merrill, 332 U.S. 380, 384-85, 68 S.Ct. 1, 3-4, 92 L.Ed. 10 (1947).
Thanks for the help. W
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