Citizen Tax Reformer Alleges Income Tax Scandal: Denounces Legal Fiction Used to Deprive Workers Deduction of Living Expenses
PHOENIX, Ariz., April 1, 2013 (SEND2PRESS NEWSWIRE) — A world traveler, a U.S. citizen and Viet Nam veteran, citizen tax reform advocate, John C. Garrison, loves his country. Being a law-abiding citizen, Garrison files peacefully every year his federal income tax return and wants to pay his fair share of government support. Where Garrison sees that reform of income tax law is needed, he does not believe it should come through disrespect for existing law but through responsible legal and/or political action. As a citizen reformer, Garrison’s attention has focused on what he calls “the scandalous way in which our U.S. government uses a legal fiction to deny American workers, from janitors to corporate executives, their deduction of living expenses.”
According to Garrison, this hidden scandal did not surface until 1978 in the U.S. Tax Court case known as Reading v. Commissioner, 70 T.C. 730 (1978). Garrison explains that the Reading case involved “a married couple, William and Beverly Reading, challenging an IRS claim of income tax due.” Garrison says he is “not interested in nor does he agree with any of the constitutional issues raised by the Readings.”
“Instead,” says Garrison, “my interest is on the manner and specific language the Tax Court used to decide the Reading case.” [Click on this link http://goo.gl/749DU to view the case online). From the language, it appears the court judge centered his decision on the issue of whether a worker's labor can be regarded as "property" sold to employers in exchange for a wage or salary. For Garrison, the significance of this issue in the Reading case is apparent when one considers that subsection (2) of Section 212 of the U.S. Tax Code allows for the deduction of "all the ordinary and necessary expenses paid or incurred during the taxable year - (2) for the management, conservation, or maintenance of property held for the production of income" (click here http://goo.gl/5iFP9 to view this law online).
Garrison noted that the Reading Tax Court "agreed indirectly that, in itself, it is not unreasonable to claim that living expenses are ordinary and necessary for the maintenance and conservation of labor to produce income. The court specifically said, 'Of course we recognize the necessity for such items as food, shelter, clothing, and proper health maintenance. They provide both the mental and physical nourishment essential to maintain the body at a level of effectiveness that will permit its labor to be productive'" (70 T.C. at 733-734). So does this mean that workers can deduct their living expenses as provided by Section 212(2)? The Tax Court said no. According to Garrison, the Tax Court concluded that the reason why workers cannot avail themselves of benefits, in effect, such as Section 212(2) provides, is because these benefits apply only to "property" sold for the production of income and, the court added, "the sale of one's labor is not the same creature as the sale of property" (70 T.C. at 734). Labor, said the Court, is merely 'behavior performed by human beings in exchange for compensation'" (70 T.C. at 733).
In response, Garrison expresses that "obviously, either through ignorance, incompetence, or questionable legal practice, the court did not acknowledge, let alone explain, why numerous legal authorities contradict this bizarre and fictitious definition of labor as non-property 'behavior.' Yet, this is the legal fiction that is being used by our U.S. government to deprive without due process the property workers have in their labor and to deny their deduction of living expenses."
Garrison cites the court cases below as "two of numerous legal authorities that have confirmed the legal standing of labor as property":
1. In the late 1980s, Alvin H. Brown, Service Director of the Operations and Maintenance Department of the Chattanooga City School System, was convicted of embezzling city property defined as the labor of city workers that was purchased by Chattanooga with the wages the city was paying them. Following is how the Tennessee Court of Criminal Appeals described Brown's crime of embezzling city workers labor property:
"The time and labor provided by the employees of the Chattanooga City School System were purchased with public funds and thus became property, with an easily determined value, which belonged to the city. The appellant converted the proceeds of those public funds [i.e., labor property] to his own use to repay favors and create a more comfortable home for himself and his girl friend. The statute was sufficiently clear to have placed the appellant, or any other public official, on notice that the embezzlement of the labor of employees of the State of Tennessee, or any county or municipality therein, is a criminal act.” State v. Brown, 791 S.W. 2d 31, 32 (1990).
2. The legal concept of labor as property is so long-standing in U.S. law that as early as 1873, in the Slaughter-House Cases, U.S. Supreme Court Justice Swayne expressed the concept as follows: “Property is everything which has an exchangeable value, and the right of property includes the power to dispose of it according to the will of the owner. Labor is property, and as such merits protection. The right to make it available is next in importance to the [Fifth Amendment] rights of life and liberty. It lies to a large extent at the foundation of most other forms of property, and of all solid individual and national prosperity.” 83 U.S. 36, at 127 (1873).
John Garrison may be contacted at: email@example.com.
PHOENIX, Ariz., Nov. 28, 2012 (SEND2PRESS NEWSWIRE) — Realty AZ Central is currently seeking nominees for their 2013 “Best of the Best” real estate agent directory. The company features local market experts that have been nominated by the public and who agree to adhere to Realty AZ Central’s standards of excellence.
Co-founder Richard Simon said, “We are building a directory of the best local real estate professionals and making it easily available to our community as we continue to establish our website as the go-to online destination for the Phoenix real estate market.”
As far as the standards Simon and his team hold for the agents, they certify these agents and back them with a $1,000 satisfaction guarantee, so you can rest assured that they do their due diligence.
Realty AZ Central is a second-generation real estate business here in the valley. Co-founder, Richard Simon is the grandson of valley real estate developer Bob Mutschler, who moved to Phoenix in 1913 and was involved in the real estate business until 2011.
To nominate a real estate agent for the Realty AZ Central 2013 Best of the Best, please visit: http://www.realtyazcentral.com/nominate.cfm .
About Realty AZ Central:
Realty AZ Central is a real estate marketplace founded by two real estate industry veterans to help guide Phoenix area home buyers through the home purchase process. Their website provides a host of resources including home seller tips, mortgage lender referrals, and a local real estate agent network. For more information, please visit their website at: http://www.realtyazcentral.com/ .
Realty AZ Central, 3707 E. Southern Avenue, Suite 2114, Mesa, AZ, 85206.
- Photo Caption: Richard Simon.
NEWS SOURCE: Realty AZ Central :: This press release was issued on behalf of the news source by Send2Press(R) Newswire, a service of Neotrope(R). View all current news at the Send2Press for Journalists Portal: http://Send2PressNewswire.com/ .
PHOENIX, Ariz., Aug. 23, 2012 (SEND2PRESS NEWSWIRE) — Mesa based, Cirtcele Electric – a full service residential and commercial electrical contractor – has produced a free consumer report entitled, “Top 10 Electrical Safety Tips for Your Home.” The report is available via download at their website http://www.cirtceleelectric.com/ .
“We feel that even though some of these tips are common sense, it’s always good to have a reminder,” Cirtcele Electric’s owner David M. Specht said. “We’re involved in electricity every day, so we are aware of the danger of it at all times, and that prompted us to put together the free report.”
Cirtcele Electric is a part of a legacy of electricians, given that his family has been in the business since 1946.
In addition to money-saving tips, the report shares information on performing periodic electrical safety inspections and the information is relevant to both home and business owners.
Specht is committed to serving the community he lives and works in sees this as another way to give back to the community. He stated, “It’s an honor to serve the community by sharing our expertise. I believe that if we show the community we are here to serve, they will remember us when they need a local electrician.”
For more information contact David M. Specht at 480-545-9600.
About Cirtcele Electric:
Cirtcele Electric is a full service residential and commercial electrical contractor, headquartered in Mesa, Arizona. They have been serving the needs of homeowners and business owners in the Phoenix area since 1989. Cirtcele is licensed, bonded, and insured, and an insurance-company-approved electrical contractor; as well as an SRP Energy Efficiency Alliance Contractor. More information: http://www.cirtceleelectric.com/ .
NEWS SOURCE: Cirtcele Electric :: This press release was issued on behalf of the news source by Send2Press(R) Newswire, a service of Neotrope(R). View all current news at the Send2Press for Journalists Portal: http://Send2PressNewswire.com/ .
PHOENIX, Ariz., June 11, 2012 (SEND2PRESS NEWSWIRE) — In his latest book, “Suicide of a Superpower” (2012), the American political commentator, Pat Buchanan, referred to the massive collapse of Christian values in U.S. culture since mid-twentieth century as “the death of Christian America.” However, in his new book, “Salvation is from the Jews: Moses, Judaism, and the Jewishness of Christianity” (ISBN: 978-1449725464; paperback; West Bow Press; December 2011), Christian theologian, J. Christopher, gives a different explanation for the same event.
Relying on historical evidence he has compiled, together with a prophecy from Jesus and another from Paul, theologian, J. Christopher, documents the final stages in the decline of Gentile-centered Christianity and its official ending according to the prophecy of Jesus. As for the prophecy made by Paul, Christopher explains how this prophecy established that at the same time Gentile-centered Christianity reached its official ending, a Jewish Messianic era in Christian history began. According to Christopher, this Jewish Messianic era is currently ongoing and will end just before the second coming of Jesus the Messiah.
For Christopher, U.S. and Jewish history since the 1940s have been giving clear signals in support of his view. The 1947 U.S. Supreme Court establishment of the legal doctrine of “the separation of Church and state” was the first major clue that Gentile-Christian influence in U.S. society was already following European Christianity in its own sharp decline.
By the end of the 1960s, following a series of additional set-backs, Gentile-centered Christianity’s social influence had reached rock bottom. But at the same time, Christopher notes that Jews in large numbers returned to their ancestral lands in the 1940s, established the State of Israel in 1948, and Gentiles lost control of Jerusalem on June 7, 1967.
For Christopher, this date meant the official ending of the Gentile-centered Christian era, fulfilling the prophecy of Jesus. At the same time, fulfilling the prophecy of Paul, Christopher sees this same date as having marked the beginning of what he sees as a currently ongoing Jewish Messianic era.
For a more detailed account of the evidence compiled by Christopher in support of this view, visit the website, http://ncjudaism.com/The_New_Jewish_Era.html.
About J. Christopher:
J. Christopher is a Christian theologian and honors seminary graduate. He is also the founder of a new system of biblical psychology and the author of a book on the subject. Currently, Christopher continues to pursue his work full-time as a theologian and theological writer. His church affiliation is with the Evangelical Covenant Church.
The book, “Salvation is from the Jews: Moses, Judaism, and the Jewishness of Christianity,” is available in hardcover, paperback, and Kindle editions.
News Source: J. Christopher :: This press release was issued on behalf of the news source by Send2Press® Newswire, a service of Neotrope®. View all current news at the Send2Press for Journalists Portal: http://Send2PressNewswire.com .
PHOENIX, Ariz., April 23, 2012 (SEND2PRESS NEWSWIRE) — LendingQB, a provider of seamless mortgage lending technology, announced an innovative new service that helps lenders understand and measure the impact of technology on their business, which will be introduced at the MBA Technology Conference and Exposition in Phoenix, Arizona. Known as the Enterprise Process Assessment (EPA), it provides lenders with an extensive breakdown of their operations, workflows and technologies to determine a strategy to reduce cost per loan and optimize enterprise-wide performance. The assessment is provided to interested lenders without any commitment or fees.
The EPA is a holistic, in-depth analysis and discovery of a lender’s unique business workflow that dissects every step of the loan life cycle from the moment an originator engages with a borrower to when the loan is sold on the secondary market. Once the assessment is complete, a detailed report is produced that contains metrics on how to reduce the cost to originate loans by optimizing workflows and operational performance. The EPA report gives lenders keen insight into their business in a way that allows them to understand the degree in which a technology and process improvement plan can impact their performance. Ultimately, the report serves as a invaluable roadmap for lenders to evaluate technology more effectively and develop business strategies by establishing measurable goals.
“If after conducting the EPA, a lender should happen to engage with us, then we’re armed with the necessary information to configure and implement our platform to seamlessly connect their entire workflow,” said Binh Dang, president of LendingQB. “The sole purpose of our technology is to optimize operations, reduce cost per loan and increase employee productivity. But if it is determined that LendingQB isn’t a good fit for the lender, they can still utilize our EPA report internally for areas of improvement or even to evaluate another vendor. We’re completely okay with that. Put simply, the EPA is about the lender, not us and our technology platform.”
The Enterprise Process Assessment is important because it defines who LendingQB is as a company. “To us, we’re not a technology company,” added Dang. “Technology is only a means to an end. Our focus is on solving problems for lenders using technology and business intelligence methods. The EPA provides both us and the lender with a better understanding on how to solve their problems, and at the same time, how to improve our software in ways we didn’t think of before. It’s a mutual learning process that yields immense value for our team and the lender.”
LendingQB will be holding discussions about its EPA offering and seamless lending platform in its suite at the MBA’s Technology Conference and Exposition at the Biltmore Hotel in Phoenix, Arizona.
LendingQB is a Costa Mesa, California-based company that specializes in loan origination technology solutions and services for the mortgage industry. The LendingQB LOS is a 100 percent Web-based, true end-to-end enterprise-class loan origination platform. The solution is designed to meet the needs of all types of mortgage lenders-large or small, wholesale or retail, correspondent or Internet-based-with specialized tools that are targeted, customizable and flexible.
LendingQB uses a consultative technology assessment approach before engaging with new clients, and places a strong emphasis on the utilization of data analytics to assist lenders in leveraging business intelligence, resulting in optimized organizational performance and lowered cost per loan. For more information about LendingQB, please call 888-285-3912 or visit http://www.lendingqb.com .
LendingQB, 3080 Bristol Street, Suite 550, Costa Mesa, CA 92626.
of Profundity Communications, Inc.
PHOENIX, Ariz., April 2, 2012 (SEND2PRESS NEWSWIRE) — Author RAINMAN announces the release of his new book, “Black Man Hates Obama: OUTRAGED 2.0″ (ISBN: 978-1-4507-9302-5; paperback, 269 pp; RainMan SEZ, LLC).
According to the “RAINMAN,” the book’s controversial author: “The Fantasy: Barack Hussein Obama. Hailed God Of All Things, Savior of The World, The One, The Cure to all of the ills of the world, The Equalizer of Economic Disparity, a Modern Day Robin Hood, God in the flesh, ‘Possessor of a tongue dipped in the unvarnished truth,’ Mr. Fix-It.”
However, says the author in his book, “The Reality: Barack Hussein Obama. Peter Principle. A failure, a weak leader; perhaps a traitor, a pathological liar, a race-baiter; some say a Muslim empathizer, a Black Nationalist, a divider, a Constitution breaker, a lover of terrorists, Esau’s Hamitic Zionist Puppet, King of Governmental Expropriations, killer of the true Israelites through his billion dollar donations to the International Planned Parenthood Eugenics Program, and facilitator of implacable legislations designed to entrench us in the mire of the madness of their agenda – Total World Domination. Who is Barack Obama, Really? I believe he is an unconscionable predator.”
America is in deep trouble. We reached our Rubicon once we unwittingly surrendered our sovereign status as Nationals to the foreign corporation, the U.S.A., Inc. through adhesion contracts and reception of its benefits; and we became transmitting utilities for our Straw Man to conduct Uniform Commercial Code transactions in their unlawful and illegal world Matrix.”
How long will we continue to ignore the plagues that have rocked society? Will we persist in playing the evil and insane game of the elite, ‘The Fourteenth Amendment Slaves Who Believe They Are Free’; or will we rise up to take back the liberty we were given by our Creator, to be free, private, independent, sovereign flesh and blood men and women before it’s too late?”
Decisions we make in regards to leadership in 2012 will make us, or it will break us. Are we so morally broken as a society, that, as the Declaration of Independence claims, ‘mankind are more disposed to suffer, while evils are sufferable, than to right themselves by abolishing the forms to which they are accustomed?’
The question is, after a long train of abuses and usurpations will we finally assume our right, our duty, to throw off such government, provide new guards for our future security, and institute new government?”
News Source: Conspiracy Productions :: This press release was issued on behalf of the news source by Send2Press® Newswire, a service of Neotrope®. View all current news at: http://Send2PressNewswire.com .