Erwin v. Cranquist, 15620.
| Decision Date | 19 May 1958 |
| Docket Number | No. 15620.,15620. |
| Citation | 253 F.2d 26 |
| Parties | Warde H. ERWIN and Mary Lou Erwin, Appellants, v. Ralph C. CRANQUIST, District Director of Internal Revenue, Appellee. |
| Court | U.S. Court of Appeals — Ninth Circuit |
Warde H. Erwin, Portland, Or., for appellants.
Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, A. F. Prescott, Marvin W. Weinstein, John McGarvey, Attorneys, Department of Justice, Washington, D. C., C. E. Luckey, U. S. Atty., Edward J. Georgeff, Asst. U. S. Atty., Portland, Or., for appellee.
Before HEALY, POPE and LEMMON, Circuit Judges.
Writ of Certiorari Denied May 19, 1958. See 78 S.Ct. 997.
Appellants sued to recover various penalties assessed against them, including one for failure to file a declaration of estimated tax on time. The basis for this claim is that § 58 Title 26 U.S.C. (1939 R.C.), requiring declaration of estimated tax by individuals, is unconstitutional and void, as is also that part of § 294 of the same Code, which prescribes penalties for failure to file such declaration or pay the installments thereof.
Appellant says § 58 is unconstitutional: (a) because when the return is required (April 15) there has been no income. All taxpayer has is a guess as to what the income for the year will be; and since there is then no income, the tax is not authorized by the Sixteenth Amendment; hence such a tax cannot be collected for it is not apportioned as required by Pollock v. Farmers Loan & Trust Co., 158 U.S. 601, 15 S.Ct. 912, 39 L.Ed. 1108; (b) because it violates the Fifth Amendment in requiring self-incrimination, and also because its requirement of a "guess" by the taxpayer imports fatal uncertainty into the law; and (c), because the same requirement of a "guess", under pains of perjury, amounts to an unreasonable search and seizure contrary to the Fourth Amendment.
We find these contentions without merit. The Sixteenth Amendment's grant of power "to lay and collect taxes on incomes", gave Congress power to accomplish that end by "all means which are appropriate, which are plainly adapted to that end, and which are not prohibited." McCulloch v. Maryland, 4 Wheat. 316, 421, 4 L.Ed. 579. The "pay-as-you-go" provisions of § 58 are such means. They are appropriate measures for the convenient collection of the income tax. We know of no reason why Congress may not require those who are in the process of earning or deriving income to file informational returns, or to...
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Hansen v. Commissioner of Internal Revenue
...159 F.Supp. 98; Farrow v. United States, S.D.Cal.1957, 150 F.Supp. 581; Erwin v. Granquist, D.Or.1957, affirmed on other grounds 9 Cir., 1958, 253 F.2d 26, certiorari denied 356 U.S. 960, 78 S.Ct. 997, 2 L.Ed.2d Were we compelled to base our decision on logic alone, we are by no means convi......
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...are a valid exercise of the taxing power conferred by Article 1, § 8, and the Sixteenth Amendment of the Constitution. Erwin v. Granquist, 9 Cir., 1958, 253 F.2d 26; Walker v. United States, 5 Cir., 240 F.2d 601, certiorari denied, 1957, 354 U.S. 939, 77 S.Ct. 1402, 1 L.Ed.2d Petitioner nex......
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...laws necessary for carrying into execution this power under Article 1, Section 8, Clause 18 of the Constitution. Cf. Erwin v. Cranquist, 253 F.2d 26, 27 (9th Cir. 1958), cert. denied, 356 U.S. 960, 78 S.Ct. 997, 2 L.Ed.2d 1067 (1958). III E. Constitutionality of Conspiracy Statute Title 18 ......
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...States, D.C., 150 F.Supp. 364; Todd v. United States, 57—2 U.S.T.C. 9768; Erwin v. Granquist, 57—2 U.S.T.C. 9732, affirmed Erwin v. Cranquist, 9 Cir., 253 F.2d 26; Barnwell v. United States, D.C., 164 F.Supp. 430. Three District Court opinions have held the other way, Palmisano v. United St......