| LEGAL
DISCLAIMER I am not a Tax Lawyer, Nor do I play Dan Evans on the internet. I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet. I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet. DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE. Go look it up for yourself. |
Paul Thomas v. Dale E.
|
| Mr.
Thomas, You are a coward. I see you jumping into all the threads where I am in dialog with other people, Yet you don't have the balls to debate me directly in a forum (thread) for that specific purpose. You want a piece of me, you bring it on here, in this arena, in this thread; One on one, and point by point. Dear Lurkers and Readers, Mr. Thomas alleges himself to be a professional CPA. I leave it to you to judge Mr. Thomas' actions. Mr. Thomas, You bailed out of a line of inquiry with a single question for you to answer. ------------------------------------------------------- Mr. Thomas posted: § 61 Gross income defined. (a) General definition. Except as otherwise provided in this subtitle, gross income means all income from whatever source derived 1. "all income from whatever source derived" means that you include domestic sourced income, foreign sourced income, and intergalactic sourced income. That temp job of yours on Mars is includable in your US total income, and, if greater than the standard deduction and personal exemption, becomes taxable income. Unless of course, you can show where domestic sourced income is specifically excluded from gross income. 1. Please clarify that you are stating that "all income from whatever source derived" means everything that comes in? |
| Mr.
Thomas, You are a coward. Continue to errantly believe all you like. You want a piece of me, you bring it on here, Your address please. |
| As
I stated, Mr. Thomas is a coward. I wonder what scares him so much about clarifying the meaning of what he posted.....? Since Mr. Thomas refuses to debate me directly, I may now continue to ignore him as having nothing of substance to say. |
| As
I stated, Mr. Thomas is a coward. Yet you refrain from posting your address, or, coming on down south for a face-to-face. I wonder what scares him so much about clarifying the meaning of what he posted.....? What meaning do you want clarified. I'll post it here. In public. Since Mr. Thomas refuses to debate me directly, And there's a problem with a face to face - why exactly? What part of that are ~you~ scared of? In the interim, you are free to post whatever you like here, in an open forum that you are unable to change, as you most likely do on your own website. In fact, why don't you go to your website and create "victories" for yourself. Self-created "victories" are just as easy to have as your "lefty" date Saturday night. |
| What meaning do you
want clarified. I'll post it here. In public. Mr. Thomas previously posted: § 61 Gross income defined. (a) General definition. Except as otherwise provided in this subtitle, gross income means all income from whatever source derived 1. "all income from whatever source derived" means that you include domestic sourced income, foreign sourced income, and intergalactic sourced income. That temp job of yours on Mars is includable in your US total income, and, if greater than the standard deduction and personal exemption, becomes taxable income. Unless of course, you can show where domestic sourced income is specifically excluded from gross income. 1. Please clarify that you are stating that "all income from whatever source derived" means everything that comes in? |
| "Dale Easyboy" wrote 1. Please clarify that you are stating that "all income from whatever source derived" means everything that comes in? Unless exempted by statute, yes, everything that comes in. |
| Thank
you, Mr. Thomas, for that clarification. Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in". “Section 61 (a) provides that gross income includes `all income from whatever source derived.' This definition is based upon the 16th Amendment and the word `income' is used in its constitutional sense." H. R. Rep. No. 1337, supra, note 10, at A18. A virtually identical statement appears in S. Rep. No. 1622, supra, note 10, at 168. ” COMMISSIONER v. GLENSHAW GLASS CO., 348 U.S. 426 (1955) Footnote 11. Per the footnote in Glenshaw, "all income from whatever source derived" means "all [constitutional sense] income from whatever source derived". If one does not have "constitutional sense income", then the phrase "all income from whatever source derived" does NOT and can NOT apply to any NON-constitutional sense income. Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in". We must reject in this case, as we have rejected in cases arising under the Corporation Excise Tax Act of 1909 [cites omitted], the broad content on submitted in behalf of the government that all receipts-everything that comes in-are income within the proper definition of the term 'gross income,' and that the entire proceeds of a conversion of capital assets, in whatever form and under whatever circumstances accomplished, should be treated as gross income.. Southern Pacific V. Lowe, 247 U.S. 330 (1918) Parsing: "We must reject in this case, ... that all receipts-everything that comes in-are income within the proper definition of the term 'gross income'..." TITLE 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter B - Computation of Taxable Income PART I - DEFINITION OF GROSS INCOME, ADJUSTED GROSS INCOME, TAXABLE INCOME, ETC. -HEAD- Sec. 61. Gross income defined -STATUTE- (b) Cross references For items specifically included in gross income, see part II (sec. 71 and following). Point of logic: If "all income from whatever source derived" truly means everything that comes in, there would be NO reason for "items specifically included in gross income"; there would be no reason to "see part II (sec. 71 and following)." The Supreme Court was VERY clear on the issue: "In the interpretation of statutes levying taxes it is the established rule not to extend their provisions, by implication, beyond the clear import of the language used, or to enlarge their operations so as to embrace matters not specifically pointed out. In case of doubt they are construed most strongly against the government, and in favor of the citizen." Gould v. Gould , 245 U.S. 151 (1917) The Gould v. Gould excerpt is no less than a Supreme Court statement of the following rule of statutory construction: Expressio unius est exclusio alterius The expression of one (specific) thing is the exclusion of another. Expressio unius est exclusio alterius One of the linguistic canons applicable to the construction of legislation. By expressing one thing is [by implication] to exclude another. There is no room for the application of this principle where some reason other than the intention to exclude certain items exists for the express mention in question. Thus what is said may be intended merely as an example or be included for abundance of caution or for some other reason; or the thing supposed to have been impliedly excluded may not have existed at the passing of the enactment. Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in" "Unless exempted by statute". The regulation under section 61 {26 cfr 1.61-1(a)} states: (a) General definition. Gross income means all income from whatever source derived, UNLESS EXCLUDED BY LAW. Properly promulgated regulations have "full force and effect of law". The Constitution is "fundamental", "primary", or "organic" LAW. "UNLESS EXCLUDED BY LAW" means not only "Unless exempted by statute", but also "unless exempted by the Constitution" and "unless exempted by regulation". |
| Mr.
Thomas, For the moment, I am interested in one thing, and one thing only: Whether your belief that the phrase from Section 61(a), {"all income from whatever source derived" means "everything that comes in"} is correct or incorrect. Since you have removed everything that is damning to you on that issue in your reply to me, I have snipped your entire reply in return. Your snipped post is contained in its entirety on my web page in the cell below the one which holds THIS reply. http://www.synapticsparks.info/them/paulthomas.html However, I will be pasting the following quotations from that post, for the express purpose of attaching YOUR "belief" to YOU. I (Eastman) stated: "Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in"." You (Thomas) stated: "I thought we settled that already, but if you want to rehash it, then feel free." And you (Thomas) stated: "Unless exempt by statute" From the two quotes everybody reading this can understand that Mr. Thomas believes: {"All income from whatever source derived" means "everything that comes in unless exempt[ed] by statute."} Mr. Thomas, You ignored a point plainly made. I now number that point as question number [1]: Admit or deny: [1] If "all income from whatever source derived" means everything that comes in except that which is specifically EXcluded, Then there would be no reason to specifically INclude something that comes in. The default is admit. Proof of default position: Sec. 61. Gross income defined (b) Cross references For items specifically INcluded in gross income, see part II (sec. 71 and following). Mr. Thomas, You ignored a point plainly made. I now number that point as question number [2]: Admit or deny: [2] The word "INCOME" as used in the phrase "all INCOME from whatever source derived" is based upon the word "INCOME" used in its Constitutional sense. The default is admit. Proof of default position: “Section 61 (a) provides that gross income includes `all income from whatever source derived.' This definition is based upon the 16th Amendment and the word `income' is used in its constitutional sense." H. R. Rep. No. 1337, supra, note 10, at A18. A virtually identical statement appears in S. Rep. No. 1622, supra, note 10, at 168. ” COMMISSIONER v. GLENSHAW GLASS CO., 348 U.S. 426 (1955) Footnote 11. Once you admit to that which you can not deny, we can move on to the other points you have presented. |
| The following cell contains the reply
by Mr. Thomas that was snipped, as stated in the above cell. |
| "Dale Egghead" wrote Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in". Unless exempt by statute. “Section 61 (a) provides that gross income includes`all income from whatever source derived.' Absolutely. Why is it then that you have problems with that. Mr. Thomas, you have clarified your belief that "all income from whatever source derived" means "everything that comes in". I thought we settled that already, but if you want to rehash it, then feel free. Parsing: "We must reject in this case, ... that all receipts-everything that comes in-are income within the proper definition of the term 'gross income'..." The Code allows for your return of principle - as a reduction of the sales proceeds. How much do you pay for your labor? Wher do you buy it? Is it offered via an online store? Point of logic: If "all income from whatever source derived" truly means everything that comes in, And I said that unless specifically exempted by statute. The regulation under section 61 {26 cfr 1.61-1(a)} states: (a) General definition. Gross income means all income from whatever source derived, UNLESS EXCLUDED BY LAW. And you haven't pointed to one law that exempts your wages from income. "UNLESS EXCLUDED BY LAW" means not only "Unless exempted by statute", but also "unless exempted by the Constitution" and "unless exempted by regulation". Yet you fail to supply one citation to the law that specifically exempts your wages from income. It would be really easy for Congress to write such wording into the law, yet they have not and do not. |