The Appeal of Dr. Tom Clayton
Dr. Clayton was indicted by a federal grand jury in Austin, Texas, and
that indictment included charges that he willfully failed to file
federal income tax returns. In response, Dr. Clayton filed a motion to
those charges. The nature of that motion was that the “exemption
amount”, which determines the minimum, threshold filing requirement for
federal income tax returns, appears nowhere in the law and is
via use of the consumer price index (“CPI”). The only place where the
filing requirement amount appears is in the Form 1040 instruction
booklet. The district court
denied this motion and that denial was an issue for Dr. Clayton’s
Several courts have rendered relevant decisions supportive of this
issue. For example, in Senn Park
Nursing Center v. Miller,
169, 470 N.E.2d 1029 (1984), the Supreme Court of Illinois held that
payments to nursing homes based upon an “inflation adjustment” (which
is the CPI), were not valid as having been determined in violation of
the Administrative Procedures Act. In a very similar case, Alaniz v.
Office of Personnel Management, 728 F.2d 1460 (Fed.Cir. 1984), that
court also determined an issue involving use of the CPI to calculate
pay for federal employees. See also Batterton v.
Marshall, 648 F.2d 694
(D.C.Cir. 1980), and Hoctor v. U.S.
Department of Agriculture, 82 F.3d
165 (7th Cir. 1996).
Dr. Clayton’s opening brief in his appeal is posted here.
government’s brief is here,
Clayton's reply is here
and the decision of the court of
appeals is here.
Here is Clayton's petition
for writ of certiorari to the Supreme Court, and here
is the Solicitor's reply to our cert petition. Please notice
how the Solicitor argues whatever is necessary to uphold the erroneous
decision of the 5th Circuit, particularly the groundless assertion that
26 USC 6012, which depends on the CPI, contains all information
essential to inform the public about who is required to file a federal
income tax return. If this be true, where is the minimum filing
requirement amount for all years since 1990?