Time: Thu Jun 19 20:47:12 1997
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Date: Thu, 19 Jun 1997 20:33:29 -0700
To: MSmith6791@aol.com
From: Paul Andrew Mitchell [address in tool bar]
Subject: SLF: U.S.A. v. Gilbertson, 8th Cir. 

See comments infra:


At 10:33 PM 6/19/97 -0400, you wrote:
>
>In a message dated 6/19/97 6:40:39 PM, you wrote:
>
><<Copies of Appellant's OPENING BRIEF are available from
>the Supreme Law Firm for $25 in cash or blank U.S.
>Postal Money Order.  The proceeds go into the Appellant's
>legal defense fund.  All copies will be laser-printed
>on white paper, embossed by the Supreme Law Firm, and
>mailed via Priority U.S. Mail in a flat rate envelope,
>within 48 hours after receipt of order ("ARO").>>
>
>I don't even know about what the case is, and you're hawking me to buy the
>transcript.  First
 I need to know, what is the issue?


Conviction for falsifying a 
federal income tax form.

Table of Contents is appended below.

/s/ Paul Mitchell


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Everett C. Gilbertson, Sui Juris
Citizen of Minnesota state
and federal witness
c/o Rural Route 1, Box 140
Battle Lake [zip code exempt]
MINNESOTA STATE

In Propria Persona

Under Protest and
by Special Visitation




                 UNITED STATES COURT OF APPEALS

                         EIGHTH CIRCUIT


UNITED STATES OF AMERICA [sic], )  Case No. 97-2099-MNST
                                )
          Plaintiff [sic]/      )  USDC Minneapolis #CR-4-96-65
          Appellees,            )
     v.                         )
                                )
EVERETT C. GILBERTSON [sic],    )
                                )
          Defendant [sic]/      )
          Appellant.            )
________________________________)
                                )
Everett C. Gilbertson,          )  DCUS Minneapolis #4-96-65
                                )
          Plaintiff/Appellant,  )
                                )
     v.                         )  APPELLANT'S OPENING BRIEF
                                )
United States,                  )    (first impression)
James M. Rosenbaum,             )
and Does 2-99,                  )  ON APPEAL FROM CONVICTION
                                )  AND JUDGMENT IN THE USDC
          Respondents.          )
________________________________)


                            Prepared

                     on Behalf of Appellant

                               by

                Paul Andrew Mitchell, B.A., M.S.

                Counselor at Law, federal witness

                    and Counsel to Appellant



                     (2)  Table of Contents
                                                             Page

(1)  Summary .................................................. 1

(2)  Table of Contents (this page) ............................ 2

     (A)  Table of Cases ...................................... 3

     (B)  Statutes ............................................ 4

     (C)  Other Authorities ................................... 5

(3)  Preliminary Statement .................................... 7

          Verification by Appellant ........................... 7

(4)  Statement of Issues: ..................................... 8

     (A)  Jury Selection and Service Act ("JSSA") ............. 8

     (B)  Minnesota Voter Registration Practices ............. 11

     (C)  Apportionment of Congressional Districts ........... 15

     (D)  Blanket FOIA Exemption for Judiciary ............... 19

     (E)  Federal Removal Statutes ........................... 27

     (F)  Downes Doctrine Revisited .......................... 40

     (G)  Vagueness in the Internal Revenue Code ("IRC") ..... 44

(5)  Statement of the Case ................................... 48

(6)  Summary of Argument ..................................... 49

(7)  Proof of Service ........................................ 50

(8)  Appendices, by docket date/entry (under separate cover):

  5/16/97 MOTION FOR REHEARING EN BANC (8th Circuit)
  4/17/97 COMPLAINT FOR DECLARATORY AND INJUNCTIVE RELIEF
  4/17/97 AFFIDAVIT OF APPLICABLE LAW & DENIAL OF LIABILITY
  4/14/97 PETITION FOR WARRANT OF REMOVAL BY 3-JUDGE PANEL
  4/09/97 AFFIDAVITS OF DEFAULT AND OF PROBABLE CAUSE
  4/02/97 MOTION FOR RECONSIDERATION OF STAY MOTION (2 of 3)
  4/02/97 VERIFIED STATEMENT IN SUPPORT OF CHALLENGE TO JSSA
  3/20/97 NOTICE & DEMAND FOR PROOF OF POWER, STANDING, JURISDIC.
  3/20/97 NOTICE & DEMAND TO DISMISS FOR LACK OF CRIMINAL JURIS.
  3/20/97 MEMORANDUM IN SUPPORT OF CHALLENGE TO CRIMINAL JURIS.
  2/18/97 NOTICE & DEMAND FOR MANDATORY JUDICIAL NOTICE (FOIA)
 10/31/96 MOTION TO STAY PROCEEDINGS/CHALLENGE TO JSSA (1 of 3)
 10/31/96 MEMORANDUM IN SUPPORT OF MOTION TO STAY PROCEEDINGS
  7/17/96 MEMORANDUM: CITIZENSHIP STATUS OF USDC JURORS
  6/06/96 STATUS REPORT & CITIZEN'S GUIDE TO THE FOIA/PRIVACY ACT
  library The Federal Zone: Cracking the Code of Internal Revenue



                       (A)  Table of Cases

U.S. Supreme Court:
American Insurance Co. v. 356 Bales of Cotton:........ 30, 31, 33
Atkins v. Texas:.............................................. 10
Baker v. Carr:................................................ 13
Balzac v. Porto Rico [sic]:............................... 31, 33
Brushaber v. Union Pacific Railroad Company:.................. 25
Cassell v. Texas:............................................. 10
Cohen v. Beneficial Industrial Loan Corp.:..................... 7
Connally v. General Construction Co.:......................... 45
Downes v. Bidwell:................................ 12, 26, 40, 42
Evans v. Gore:............................................ 40, 41
Gregory v. Ashcroft:.......................................... 12
Helstoski v. Meanor:........................................... 7
Hooven & Allison v. Evatt:................................ 24, 43
International Longshoremen's & Warehousemen's Union
  v. Juneau Spruce Corp.:..................................... 31
Marbury v. Madison:........................................... 13
Miranda v. Arizona:........................................... 13
Mookini v. U.S.:.............................................. 28
New York v. United States:.................................... 12
Norton v. Shelby County:...................................... 13
O'Donoghue v. U.S.:........................................... 28
O'Malley v. Woodrough:........................................ 41
Pierre v. Louisiana:.......................................... 10
Slaughter House Cases:......................................... 8
South Carolina v. Katzenbach:................................. 13
Spreckles Sugar Refining Co. v. McLain:....................... 46
U.S. v. Cruikshank:........................................ 8, 44
U.S. v. Lopez:..................................... 9, 30, 42, 43
U.S. v. Wigglesworth:......................................... 45
Waltz v. Tax Commission of New York City:..................... 27

U.S. Court of Appeals:
Denison v. Commissioner (8th Cir.):........................... 23
Graves v. Snead (6th Cir.):................................... 29
Hubbard v. Ammerman (5th Cir.):............................... 29
International Longshoremen's and Warehousemen's Union
  v. Wirtz (9th Cir.):........................................ 31
Lively v. Commissioner (8th Cir.):............................ 23
U.S. v. Griffin (9th Cir.):.................................... 7
U.S. v. Hicks (9th Cir.):..................................... 40
U.S. v. Johnson (4th Cir.):................................... 32
U.S. v. Layton (9th Cir.):..................................... 7
U.S. v. Saunders (9th Cir.):.................................. 29
U.S. v. Tweel (5th Cir.):..................................... 20
U.S. v. Woodley (9th Cir.):................................... 27
U.S. v. Yellows Freight Systems, Inc. (9th Cir.):.............. 7
Valley Broadcasting Co. v. USDC (9th Cir.):................... 20

Federal District Courts:
In Re Grand Jury Subpoena Served on New Life Health Center,
  (USDC, D. Arizona):..................................... 18, 43
Lord v. Kelley (USDC, D. Massachusetts):...................... 41
U.S. v. De Cadena (USDC, N.D. California):.................... 44
U.S. v. One 1972 Cadillac Coupe de Ville (USDC, E.D.Ky.):..... 28

State Courts:
Alexander v. R.D. Geier & Sons Co. (Maryland Appeals):........ 14
Carmine v. Bowen (Maryland Appeals):...................... 17, 20
Carter v. Commission on Qualifications (California Supreme):.. 13
Crosse v. Board of Supervisors (Maryland Appeals):............. 8
Dyett v. Turner (Utah Supreme):............................... 24
Erdahl v. Spannaus (Minnesota District):...................... 11
Ex parte Knowles (California Supreme):......................... 9
Fort v. Civil Service Commission: (California Supreme):....... 13
Gardina v. Board of Registrars (Alabama Supreme):.......... 8, 10
People v. Boxer (California Supreme):..................... 23, 27
People v. Pablo De La Guerra (California Supreme):............. 9
People v. Washington (California Supreme):................. 13-14
Respublica v. Wray (Pennsylvania Supreme):.................... 20
State v. Bernoudy (Missouri Supreme):......................... 20
State v. Christensen (Utah Supreme):.......................... 20
State v. Fowler (Louisiana Supreme):........................... 8
State v. Jones (Hawaii Supreme):.............................. 10

Other Courts
Roa v. Collector (Philippine Supreme):........................ 11

                          (B)  Statutes

Federal Statutes:
 1 U.S.C.:.................................................... 44
 1 U.S.C. 1:.............................................. 28, 32
 5 U.S.C. 551(A), (B):........................................ 20
 5 U.S.C. 552 et seq.:........................................ 35
 5 U.S.C. 552(a)(4)(B):........................... 18, 35, 36, 38
 5 U.S.C. 552(f):............................................. 19
 5 U.S.C. 3331:........................................... 20, 38
18 U.S.C. 242:................................................ 14
18 U.S.C. 1962:............................................... 32
18 U.S.C. 1964:............................................... 32
18 U.S.C. 3241:............................................... 31
26 U.S.C.:............................................ 29, 44, 45
26 U.S.C. 7206(1):............................................. 7
26 U.S.C. 7401:............................................... 28
28 U.S.C.:........................................ 17, 29, 30, 45
28 U.S.C. 132:............................................ 29, 45
28 U.S.C. 297:................................................ 12
28 U.S.C. 453:............................................ 20, 38
28 U.S.C. 951:............................................ 20, 38
28 U.S.C. 1291:................................................ 7
28 U.S.C. 1346(1):............................................ 22
28 U.S.C. 1441 et seq.:................................... 32, 33
28 U.S.C. 1441(a):............................................ 35
28 U.S.C. 1441(b):.................................... 34, 35, 39
28 U.S.C. 1441(e):.................................... 27, 38, 39
28 U.S.C. 1443:............................................... 37
28 U.S.C. 1446(c)(1):......................................... 36
28 U.S.C. 1447(d):............................ 27, 36, 37, 38, 39
28 U.S.C. 1451(2):........................................ 34, 39
28 U.S.C. 1631:........................................... 22, 39
28 U.S.C. 1652:............................................... 40
28 U.S.C. 1738-1742:.......................................... 19
28 U.S.C. 1746(1):......................................... 7, 21
28 U.S.C. 1861:............................................... 16
28 U.S.C. 1865(b)(1):............................... 8, 9, 10, 16
28 U.S.C. 1867(d):........................................ 16, 45
28 U.S.C. 2284:............................................... 15
28 U.S.C. 2402:............................................... 22
Act June 25, 1948, 62 Stat. 895:.......................... 29, 30
Act November 13, 1963, 77 Stat. 331:.......................... 29
Act September 13, 1994:....................................... 14
Civil Rights Act (1866):....................................... 9
Expatriation Statute:......................................... 12
Freedom of Information Act ("FOIA"):.............................
.......................18, 19, 21, 27, 33, 35, 36, 37, 38, 39, 40
Internal Revenue Code ("IRC"):.................... 23, 24, 44, 46
IRC section 1(c):............................................. 23
IRC section 7206:............................................. 44
IRC section 7401:......................................... 27, 44
IRC section 7402:..................................... 28, 29, 44
IRC section 7851(a)(6)(A):.................................... 44
IRC subtitle F:............................................... 44
Jury Selection and Service Act ("JSSA"):.................. 11, 15
P.L. 92-310, P.L. 103-322:................................ 28, 14

State Statutes
Minnesota Statute 201.014:.................................... 11

                     (C)  Other Authorities

Federal Constitution:
U.S. Constitution:.10, 14, 18, 19, 20, 21, 24, 28, 29, 40, 42, 43
Article I:................................................ 28, 41
Article I, Section 2, Clause 2 ("1:2:2"):...................... 9
Article I, Section 2, Clause 3 ("1:2:3"):................. 23, 24
Article I, Section 3, Clause 3 ("1:3:3"):...................... 9
Article I, Section 8:......................................... 23
Article I, Section 8, Clause 17 ("1:8:17"):............ 9, 40, 43
Article I, Section 9, Clause 4 ("1:9:4"):................. 23, 24
Article II, Section 1, Clause 5 ("2:1:5"):..................... 9
Article III:.............................. 18, 28, 29, 30, 31, 32
Article III, Section 1 ("3:1"):................... 40, 41, 42, 43
Article III, Section 2, Clause 1 ("3:2:1"):.................... 9
Article IV:........................................... 28, 32, 41
Article IV, Section 1 ("4:1"):............................ 10, 19
   Full Faith and Credit Clause ("4:1"):.................. 10, 19
Article IV, Section 2, Clause 1 ("4:2:1"):................. 9, 41
   Privileges and Immunities Clause ("4:2:1"):............. 9, 41
Article IV, Section 3, Clause 2 ("4:3:2"):............. 9, 31, 34
   Territory Clause ("4:3:2"):......................... 9, 31, 34
Article IV, Section 4 ("4:4"):.................... 11, 12, 13, 15
   Guarantee Clause ("4:4"):...................... 11, 12, 13, 15
Article VI, Clause 2 ("6:2"):..................... 12, 13, 19, 20
   Supremacy Clause ("6:2"):...................... 12, 13, 19, 20
Article VI, Clause 3 ("6:3"):..................... 19, 20, 21, 38
   Oath of Office Clause ("6:3"):................. 19, 20, 21, 38
Preamble, Bill of Rights:..................................... 14
First Amendment:.......................................... 11, 15
   Petition Clause:....................................... 19, 34
Fifth Amendment:...................................... 21, 34, 37
   Due Process Clause:.................................... 27, 37
Sixth Amendment:.............................................. 44
   Nature and Cause Clause:................................... 44
Seventh Amendment:............................................ 22
Ninth Amendment:.......................................... 21, 43
Tenth Amendment:.......................... 11, 15, 16, 21, 34, 43
Thirteenth Amendment (1819):.............................. 10, 20
Fourteenth amendment (1868):.......................... 13, 23, 24
Sixteenth amendment (1913):................... 23, 24, 40, 46, 47
Declaration of Independence:.................................. 14

United States Treaties:............................... 27, 35, 40
International Covenant on Civil and Political Rights:..... 27, 40
Universal Declaration of Human Rights:.................... 27, 40

State Constitutions:.......................................... 21
Minnesota state Constitution:............................. 11, 15
   Article VII, Sections 1, 6:................................ 11

Code of Federal Regulations:
26 CFR 1.1-1(a)(1):........................................... 23
26 CFR 1.1-1(a) thru (c):..................................... 23
31 CFR 51.2:.............................................. 34, 37
31 CFR 52.2:.............................................. 34, 37

Federal Rules of Procedure:
Federal Rules of Appellate Procedure, Local Rule 28A(j):...... 25
Federal Rules of Civil Procedure, Rule 38:.................... 22
Federal Rules of Evidence, Rule 201(d):....................... 19

U.S. Treasury Decisions:
Treasury Decision 2313:................................... 24, 25

Legal Maxims/Doctrines:
Downes Doctrine:...................................... 24, 40, 43
Equal Footing Doctrine:....................................... 13
Inclusio unius est exclusio alterius:.............. 9, 10, 29, 35
In pari materia:.............................................. 22
Lex non cogit impossibilia:................................... 25
Nunc pro tunc:................................................ 22
Reductio ad absurdum:.......................................... 9

Other Sources:
A Citizen's Guide on Using the Freedom of Information Act
  and the Privacy Act of 1974 to Request Government Records,
  1993 Edition, H. Rep. 103-104, 103rd Cong., 1st Sess.:...... 18
American Digest System:....................................... 21
American Jurisprudence:....................................... 13
Black's Law Dictionary, Sixth Edition:.. 8, 9, 10, 12, 13, 14, 29
Corpus Juris:................................................. 20
Corpus Juris Secundum:........................................ 20
The Federal Zone: Cracking the Code of Internal Revenue:.........
............................................... 9, 24, 25, 42, 47
Merritt, "The Guarantee Clause and State Autonomy: Federalism
  for a Third Century," 88 Columbia Law Review 1 (1988):...... 12
Sutherland, Statutes and Statutory Construction:.............. 45
UCLA Law Review, Vol. 24, No. 2, Dec. 1976:................... 41


                             #  #  #

========================================================================
Paul Andrew Mitchell                 : Counselor at Law, federal witness
B.A., Political Science, UCLA;  M.S., Public Administration, U.C. Irvine

tel:     (520) 320-1514: machine; fax: (520) 320-1256: 24-hour/day-night
email:   [address in tool bar]       : using Eudora Pro 3.0.2 on 586 CPU
website: http://www.supremelaw.com   : visit the Supreme Law Library now
ship to: c/o 2509 N. Campbell, #1776 : this is free speech,  at its best
             Tucson, Arizona state   : state zone,  not the federal zone
             Postal Zone 85719/tdc   : USPS delays first class  w/o this

As agents of the Most High, we came here to establish justice.  We shall
not leave, until our mission is accomplished and justice reigns eternal.
========================================================================
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