Vivien Kellems
Vivien Kellems (June 7, 1896 – January 25, 1975) was an American industrialist, inventor, public speaker, and political candidate who became known for her battle with the Federal government of the United States over withholding unde26 U.S.C. §3402and other aspects of income tax in the United States. She was also a fervent supporter of voting reform and the Equal Rights Amendment. Life and career Born in Des Moines, Iowa, to David Clinton Kellems and Amanda Louise (née Flint), Kellems received a BA from the University of Oregon in 1918, where she became the only woman on the debate team. She went on to earn a master's degree in economics, and worked towards a PhD at Columbia University and the University of Edinburgh. In 1927, she founded Kellems Cable Grips, Inc. in Connecticut to produce a patented cable grip invented with her brother, Edgar Eugene Kellems. The endless-weave grip was an improved version of the wire mesh grip in use at the time to pull, position, rou ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Des Moines, Iowa
Des Moines () is the capital and the most populous city in the U.S. state of Iowa. It is also the county seat of Polk County. A small part of the city extends into Warren County. It was incorporated on September 22, 1851, as Fort Des Moines, which was shortened to "Des Moines" in 1857. It is located on, and named after, the Des Moines River, which likely was adapted from the early French name, ''Rivière des Moines,'' meaning "River of the Monks". The city's population was 214,133 as of the 2020 census. The six-county metropolitan area is ranked 83rd in terms of population in the United States with 699,292 residents according to the 2019 estimate by the United States Census Bureau, and is the largest metropolitan area fully located within the state. Des Moines is a major center of the US insurance industry and has a sizable financial services and publishing business base. The city was credited as the "number one spot for U.S. insurance companies" in a ''Business Wire'' articl ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Connecticut
Connecticut () is the southernmost state in the New England region of the Northeastern United States. It is bordered by Rhode Island to the east, Massachusetts to the north, New York to the west, and Long Island Sound to the south. Its capital is Hartford and its most populous city is Bridgeport. Historically the state is part of New England as well as the tri-state area with New York and New Jersey. The state is named for the Connecticut River which approximately bisects the state. The word "Connecticut" is derived from various anglicized spellings of "Quinnetuket”, a Mohegan-Pequot word for "long tidal river". Connecticut's first European settlers were Dutchmen who established a small, short-lived settlement called House of Hope in Hartford at the confluence of the Park and Connecticut Rivers. Half of Connecticut was initially claimed by the Dutch colony New Netherland, which included much of the land between the Connecticut and Delaware Rivers, although the firs ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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United States Senate
The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and powers of the Senate are established by Article One of the United States Constitution. The Senate is composed of senators, each of whom represents a single state in its entirety. Each of the 50 states is equally represented by two senators who serve staggered terms of six years, for a total of 100 senators. The vice president of the United States serves as presiding officer and president of the Senate by virtue of that office, despite not being a senator, and has a vote only if the Senate is equally divided. In the vice president's absence, the president pro tempore, who is traditionally the senior member of the party holding a majority of seats, presides over the Senate. As the upper chamber of Congress, the Senate has several powers o ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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United States Tax Court
The United States Tax Court (in case citations, T.C.) is a federal trial court of record established by Congress under Article I of the U.S. Constitution, section 8 of which provides (in part) that the Congress has the power to "constitute Tribunals inferior to the supreme Court". The Tax Court specializes in adjudicating disputes over federal income tax, generally prior to the time at which formal tax assessments are made by the Internal Revenue Service. Though taxpayers may choose to litigate tax matters in a variety of legal settings, outside of bankruptcy, the Tax Court is the only forum in which taxpayers may do so without having first paid the disputed tax in full. Parties who contest the imposition of a tax may also bring an action in any United States District Court, or in the United States Court of Federal Claims; however these venues require that the tax be paid first, and that the party then file a lawsuit to recover the contested amount paid (the "full payment rule" ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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CCH (company)
CCH, formerly Commerce Clearing House, is a provider of Business software, software and information services for Tax advisor, tax, Accountant, accounting and Auditor, audit workers. Since 1995 it has been a subsidiary of Wolters Kluwer. History CCH has been publishing materials on U.S. tax law and tax compliance since the inception of the modern Income tax in the United States, U.S. federal income tax in 1913. Wolters Kluwer bought the company in 1995. Today, the company is also recognizedIRS Corporate Returns list , IRS, Internal Revenue Service. for its software and integrated workflow tools. CCH operates on a global scale and includes operations in the United States, Europe, Asia-Pacific and Canada. Case law reporters The following is a list of case law reporters published by CCH: *Bankruptcy Law ...[...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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United States District Court For The District Of Connecticut
The United States District Court for the District of Connecticut (in case citations, D. Conn.) is the federal district court whose jurisdiction is the state of Connecticut. The court has offices in Bridgeport, Hartford, and New Haven. Appeals from the court are heard by the United States Court of Appeals for the Second Circuit. It was one of the original 13 courts established by the Judiciary Act of 1789, 1 Stat. 73, on September 24, 1789.U.S. District Courts of Connecticut, Legislative history '' Federal Judicial Center''. The Court initially had a single judge, and remained so composed until March 3, 1927, when a second judge was added by 1927 44 Stat. 1348. [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Tax Protester
A tax protester is someone who refuses to pay a tax claiming that the tax laws are unconstitutional or otherwise invalid. Tax protesters are different from tax resisters, who refuse to pay taxes as a protest against a government or its policies, or a moral opposition to taxation in general, not out of a belief that the tax law itself is invalid. The United States has a large and organized culture of people who espouse such theories. Tax protesters also exist in other countries. Legal commentator Daniel B. Evans has defined tax protesters as people who "refuse to pay taxes or file tax returns out of a mistaken belief that the federal income tax is unconstitutional, invalid, voluntary, or otherwise does not apply to them under one of a number of bizarre arguments" (divided into several classes: constitutional, conspiracy, administrative, statutory, and arguments based on 16th Amendment and the "861" section of the tax code; see the Tax protester arguments article for an overview ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Internal Revenue Service
The Internal Revenue Service (IRS) is the revenue service for the United States federal government, which is responsible for collecting U.S. federal taxes and administering the Internal Revenue Code, the main body of the federal statutory tax law. It is an agency of the Department of the Treasury and led by the Commissioner of Internal Revenue, who is appointed to a five-year term by the President of the United States. The duties of the IRS include providing tax assistance to taxpayers; pursuing and resolving instances of erroneous or fraudulent tax filings; and overseeing various benefits programs, including the Affordable Care Act. The IRS originates from the Commissioner of Internal Revenue, a federal office created in 1862 to assess the nation's first income tax to fund the American Civil War. The temporary measure provided over a fifth of the Union's war expenses before being allowed to expire a decade later. In 1913, the Sixteenth Amendment to the U.S. Constitutio ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Los Angeles Times
The ''Los Angeles Times'' (abbreviated as ''LA Times'') is a daily newspaper that started publishing in Los Angeles in 1881. Based in the LA-adjacent suburb of El Segundo since 2018, it is the sixth-largest newspaper by circulation in the United States. The publication has won more than 40 Pulitzer Prizes. It is owned by Patrick Soon-Shiong and published by the Times Mirror Company. The newspaper’s coverage emphasizes California and especially Southern California stories. In the 19th century, the paper developed a reputation for civic boosterism and opposition to labor unions, the latter of which led to the bombing of its headquarters in 1910. The paper's profile grew substantially in the 1960s under publisher Otis Chandler, who adopted a more national focus. In recent decades the paper's readership has declined, and it has been beset by a series of ownership changes, staff reductions, and other controversies. In January 2018, the paper's staff voted to unionize and final ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Involuntary Servitude
Involuntary servitude or involuntary slavery is a legal and constitutional term for a person laboring against that person's will to benefit another, under some form of coercion, to which it may constitute slavery. While laboring to benefit another occurs also in the condition of slavery, involuntary servitude does not necessarily connote the complete lack of freedom experienced in chattel slavery; involuntary servitude may also refer to other forms of unfree labor. Involuntary servitude is not dependent upon compensation or its amount. Jurisdictions Malaysia The Constitution of Malaysia, Part II, article 6, states: # No person shall be held in slavery. #All forms of forced labour are prohibited, but Parliament may by law provide for compulsory service for national purposes. #Work incidental to the serving of a sentence of imprisonment imposed by a court of law shall not be taken to be forced labour within the meaning of this Article. #Where by any written law the whole or any part ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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For A New Liberty
''For a New Liberty: The Libertarian Manifesto'' (1973; second edition 1978; third edition 1985) is a book by American economist and historian Murray Rothbard, in which the author promotes anarcho-capitalism. The work has been credited as an influence on modern libertarian thought and on part of the New Right. Summary Rothbard advocates anarcho-capitalism, a strain of stateless libertarianism. Rothbard traces the intellectual origins of libertarianism back to classical liberal philosophers John Locke and Adam Smith and the American Revolution. He argues that modern libertarianism originated not as a response to socialism or leftism, but to conservatism. Rothbard views the right of self-ownership and the right to homestead as establishing the complete set of principles of the libertarian system. The core of libertarianism, writes Rothbard, is the non-aggression axiom: "that no man or group of men may aggress against the person or property of anyone else." He argues that while this ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |
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Murray Rothbard
Murray Newton Rothbard (; March 2, 1926 – January 7, 1995) was an American economist of the Austrian School, economic historian, political theorist, and activist. Rothbard was a central figure in the 20th-century American libertarian movement and a founder and leading theoretician of anarcho-capitalism. He wrote over twenty books on political theory, history, economics, and other subjects. Rothbard argued that all services provided by the "monopoly system of the corporate state" could be provided more efficiently by the private sector and wrote that the state is "the organization of robbery systematized and writ large". He called fractional-reserve banking a form of fraud and opposed central banking. He categorically opposed all military, political, and economic interventionism in the affairs of other nations. According to his protégé Hans-Hermann Hoppe, " ere would be no anarcho-capitalist movement to speak of without Rothbard". Libertarian economist Jeffrey Her ... [...More Info...]       [...Related Items...]     OR:     [Wikipedia]   [Google]   [Baidu]   |