Lindsey v. Alleged United States Central Government

MEMORANDUM

Stephen J. and Patricia L. Lindsey appeal pro se from the district court’s sum mary judgment in the Lindseys’ action contesting their federal income tax liabilities. We have jurisdiction under 28 U.S.C. § 1291 . We review de novo. Chance v. Pac-Tel Teletrac Inc., 242 F.3d 1151, 1156 (9th Cir.2001). We affirm.

The district court properly granted summary judgment because, even assuming that the 1949 treasury regulation remains in effect, the Lindseys failed to raise a genuine dispute of material fact as to whether their income was not taxable under the Constitution and, therefore, exempt under the regulation. See Pelletier v. Fed. Home Loan Bank of S.F., 968 F.2d 865, 872 (9th Cir.1992) (to survive summary judgment, nonmovant “ordinarily must furnish affidavits containing admissible evidence tending to show the existence of a genuine dispute of material fact”); see also United States v. Nelson (In re Becraft), 885 F.2d 547, 548 (9th Cir.1989) (“[T]he Supreme Court and the lower federal courts have both implicitly and explicitly recognized the Sixteenth Amendment’s authorization of ... [an] income tax on United States citizens residing in the United States and thus the…