Source Catalog

Sources

The backlog. Every piece of source material — examined or not — catalogued here.

Source	Year	Format	Status	Summary
Brushaber v. Union Pacific Railroad Co. 240 U.S. 1 (1916)	1916	Case	Examined	Held the post-Sixteenth Amendment income tax is properly characterized as an excise, not a direct tax requiring apportionment.
Cracking the Code Peter Eric Hendrickson	2003	Book	Examined	Claims wages are not 'income' under the IRC. Core thesis rests on a specific reading of 26 U.S.C. §3401(a).
Introduction to Corporate Political Societies Byron Beers	2007	Treatise	In progress	Treatise #10 of Beers's 11-treatise corpus. Argues that the modern American political system operates as a corporate body politic — a political society structured for the governance of slaves and freedmen, with citizens occupying obligations to a corporate sovereign via trust relationships.
Introduction to Law Merchant Byron Beers	2007	Treatise	Examined	Treatise #8 of Beers's 11-treatise corpus. Argues that the law merchant (lex mercatoria) — the historical commercial law system of global merchants — has replaced common law as the operative legal system in America, enabling merchant-creditors to control nations through debt and security interests. The Uniform Commercial Code is presented as the modern expression of these principles.
Liberty Byron Beers	2007	Treatise	Examined	Treatise #2 of Beers's 11-treatise corpus. The corpus's definitional and philosophical engine room — liberty as divinely mandated, 'person' as artificial civil-law construct distinct from 'man,' common law as biblical foundation, the Declaration of Independence as super-constitutional standard, and the knowing-voluntary-intentional consent standard for legal obligations. The consent standard is identified by the treatise's own dependency map as the most load-bearing axiom in the entire corpus. Per-treatise verification surfaced five principal contradictions in the citation cascade: Nebbia liberty language is McReynolds dissent (not Roberts majority); Swift v. Tyson is counsel argument AND was overruled by Erie (1938); Pembina defines 'citizens' for Article IV P&I purposes (not 'natural persons' as allegiance-status); Jacobson supports state power (not limits on it); In re Booth was reversed by Ableman v. Booth (1859).
Pollock v. Farmers' Loan & Trust Co. 157 U.S. 429 (1895)	1895	Case	Examined	Struck down the 1894 income tax as a direct tax on income from property requiring apportionment among the states.
Resident/Minister Byron Beers	2007	Treatise	Examined	Treatise #7 of Beers's 11-treatise corpus. Argues that the legal terms 'resident' and 'minister' both describe persons subject to or serving under a foreign superior authority, and that the modern classification of Americans as 'residents' places them in a status historically associated with servitude.
Society of Slaves and Freedmen Byron Beers	2007	Treatise	In progress	Treatise #9 of Beers's 11-treatise corpus. Argues that modern American citizens exist in a legal status functionally equivalent to Roman slaves or freedmen — bearing the label 'person' which historically denoted a character subject to the will of a master, with the federal tax system operating on this slave/freedman classification.
Sovereignty Byron Beers	2007	Treatise	Examined	Treatise #4 of Beers's 11-treatise corpus. Argues that sovereignty is a foreign feudal concept — neither present in the Declaration of Independence nor part of the natural-order political philosophy of 1776 — imported into America via the Civil War as conquest, functioning today as the mechanism of enslavement.
Superior Law, Higher Law, My Law Byron Beers	2007	Treatise	In progress	Treatise #11 of Beers's 11-treatise corpus. Argues for a hierarchy of law (divine/natural → laws of Nature and of Nature's God → common law → constitutions → legislation) and proposes 'My Law' as a personal declaration based on eleven principles, by which an individual can assert higher law against the unnatural order.
The Creature from Jekyll Island G. Edward Griffin	1994	Book	In progress	History of the Federal Reserve. Mixes serious institutional history with claims of private control and monetary conspiracy.
The Don Quixote School of Law — Common Law Abatement Anonymous (pseudonym: 'Don Quixote, J.D.')	2003	Pamphlet	Examined	An anonymous 88-page template kit, circulated circa 2002–2004, compiling fill-in-the-blank petitions and supporting memoranda for handling traffic citations and federal criminal prosecutions through 'abatement' rather than conventional defense. Combines a capitalization/misnomer theory, a traffic-citation defective-process theory, a right-to-travel memorandum, a title-of-nobility theory, an affidavit of denial of corporate existence, a notary-default mechanism, and a pre-indictment grand-jury challenge theory. Five of the six substantive claims are foreclosed at every doctrinal level; the right-to-travel cluster rests on a real historical doctrinal seed that has been functionally harmonized by Hendrick v. Maryland and its progeny but never principled-out by a square SCOTUS holding addressing non-commercial driving on its own terms. The document's distinctive feature is not the per-claim doctrinal work but the operational pattern — every template is designed for filing in the tribunal with the narrowest receiver profile, in a composite vocabulary that triggers credibility destruction, using a notary-default mechanism with no legal recognition. The Adverse Review project treats the document as a worked case study in impedance failure.
The Federal Zone Paul Andrew Mitchell	1996	Book	Examined	Argues federal jurisdiction is limited to D.C., territories, and federal enclaves — and therefore the income tax cannot reach state citizens.
The Law That Never Was Bill Benson & M.J. Beckman	1985	Book	Examined	Argues the Sixteenth Amendment was never properly ratified by the requisite states.
The Legal System for Sovereign Rulers Byron Beers	2007	Treatise	Examined	Treatise #5 of Beers's 11-treatise corpus. Argues that conquered nations are systematically reorganized through a three-step process — fictions, equity, legislation — drawn from Sir Henry Maine's Ancient Law, and that this pattern was applied to America via the Civil War.
The Natural Order of Things Byron Beers	2007	Treatise	Examined	Treatise #3 of Beers's 11-treatise corpus. Develops the natural-order / unnatural-order binary as the corpus's master frame: God → man → state → limited government (natural order, common law) inverted into government → state → subjects (unnatural order, positive law), with the Civil War as the conversion event.
The Negative Side of Positive Law Byron Beers	2007	Treatise	Examined	Treatise #6 of Beers's 11-treatise corpus. Argues that positive law — legislative enactments enforced by sovereign authority — is contrary to natural law and common law, exists only in the 'unnatural order,' and operates through presumed (tacit or implied) consent rather than actual agreement.
The Truth About Frivolous Tax Arguments Internal Revenue Service	2024	Report	In progress	The government's own catalog of rejected theories. Useful as a counter-reference for what the establishment treats as foreclosed.
Vultures in Eagle's Clothing Lynne Meredith	2001	Book	Unexamined	Sovereign-citizen-adjacent tax theory. Author was later convicted of tax fraud and obstruction.
When There is No Money Byron Beers	2007	Treatise	Examined	Treatise #1 of Beers's 11-treatise corpus. Argues that Federal Reserve Notes are an unredeemable debt instrument backed by citizen labor, making the people creditors of the system rather than debtors. The structural argument depends on a chain of 19th-century Supreme Court cases — Willard v. Tayloe, Hepburn v. Griswold, Knox v. Lee, Canter — and 20th-century evidence like the Patman 1933 Congressional Record entry. Direct primary-source verification finds the chain does not hold: Willard does not say what Beers attributes to it; Hepburn was overruled by Knox; Knox itself upheld paper-currency authority on the merits; and Patman's 'mortgage on all the homes' line was spoken in support of fiat-backed currency expansion, not against it.