Can Anyone Be Required To Accept A Legal Infirmity In Order To Exercise A Right?
It should be clear without extended explanation that under no circumstances can the exercise of a right be the occasion of the diminishment, or impairment, of any other right. For purposes of this discussion, this means that the exercise of one’s right to answer the testimony of others about one’s receipts, and to assert one’s claim for the recovery of property put into the hands of a government against the possibility of the arising of a tax liability during the relevant period, cannot result, in and of itself, in any legal infirmity.”…a statute which imposes a tax upon an assumption of fact which the [presumed] taxpayer is forbidden to controvert is so arbitrary and unreasonable that it cannot stand under the Fourteenth Amendment.” United States Supreme Court, Heiner v. Donnan 285 U.S. 312 (1932) “…irrebuttable presumptions have long been disfavored under the Due Process Clauses of the Fifth and Fourteenth Amendments.” United States Supreme Court, Vlandis v. Kline, 412 U.S. 441 (
