"The income tax system is a self-reporting and self-assessing one. It is based upon voluntary assessment and payment not distraint"
Flora v. United States, 362 U.S. 145 176
"Doubt relative to statutory construction should be resolved in favor of the individual, not the government"
Greyhound Corp. v. United States, 495 F2d 863
"The legal right of an individual to decrease or altogether avoid his/her taxes by means which the law permits cannot be doubted"
Gregory v. Helvering, 293 U.S. 465
"Congress cannot by any definition (of income in this case) 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 whose limitations alone that power can be lawfully expressed.
"Eisner v. Macomber, 252 U.S. 189
"In construing federal revenue statute, Supreme Court gives no weight to Treasury regulation which attempts to add to statute something which is not there." United States v. Calamaro, 354 U.S. 351 (1957), 1 L. Ed. 2d 1394, 77 S. Ct. 1138 (1957)
"Treasury regulations can add nothing to income as defined by Congress"
Blatt Co. v. United States, 59 S. Ct. 472
"The extension of tax by implication is not favored"
Reinecke v. Gardner, 277 U.S. 239
"All laws, rules and practices which are repugnant to the Constitution are null and void"
Marbury v. Madison, 5th US (2 Cranch) 137, 180
Flora v. United States, 362 U.S. 145 176
"Doubt relative to statutory construction should be resolved in favor of the individual, not the government"
Greyhound Corp. v. United States, 495 F2d 863
"The legal right of an individual to decrease or altogether avoid his/her taxes by means which the law permits cannot be doubted"
Gregory v. Helvering, 293 U.S. 465
"Congress cannot by any definition (of income in this case) 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 whose limitations alone that power can be lawfully expressed.
"Eisner v. Macomber, 252 U.S. 189
"In construing federal revenue statute, Supreme Court gives no weight to Treasury regulation which attempts to add to statute something which is not there." United States v. Calamaro, 354 U.S. 351 (1957), 1 L. Ed. 2d 1394, 77 S. Ct. 1138 (1957)
"Treasury regulations can add nothing to income as defined by Congress"
Blatt Co. v. United States, 59 S. Ct. 472
"The extension of tax by implication is not favored"
Reinecke v. Gardner, 277 U.S. 239
"All laws, rules and practices which are repugnant to the Constitution are null and void"
Marbury v. Madison, 5th US (2 Cranch) 137, 180