Time: Mon Sep 22 07:25:44 1997
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	Sun, 21 Sep 1997 21:04:03 -0700 (MST)
Date: Sun, 21 Sep 1997 21:55:58 -0700
To: (Recipient list suppressed)
From: Paul Andrew Mitchell [address in toolbar]
Subject: SLS: Walter Updegrave on the income tax

Quoting now:

     In general,  it is  well settled  in  law  that  Income  Tax
Statutes apply  only  to  corporations  and  to  their  officers,
agents, and  employees acting  in their official capacities, e.g.
from Colonial  Pipeline Co.  v. Traigle, 421 U.S. 100, 44 L.Ed.2d
1, 95 S.Ct. 1538 (1975):  "... However, all 'income tax statutes'
apply only  to state  created creatures  known as corporations no
matter whether state, local, or federal."  Since corporations act
only through  their officers,  employees, etc.,  the  income  tax
statutes  reach  out  to  them  when  acting  in  their  official
capacities, but not as individuals.  This is the real purpose for
Identifying Numbers  -- cf. 26 CFR 301.6109-1(d) & (g) and 26 USC
6331(a) and 26 CFR 301.6331-1, Part 4.

/s/ Paul Mitchell

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