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Encyclopedia > Vivien Kellems

Vivien Kellems, (born in Des Moines, Iowa, June 7, 1896; died 1975) was a Connecticut industrialist who fought the U.S. federal government for over 25 years over withholding under 26 USC §3402, and other aspects of income tax in the United States. She was also a fervent supporter of voting reform and the Equal Rights Amendment. This article is about the state capital of Iowa. ... Official language(s) English Capital Des Moines Largest city Des Moines Area  - Total  - Width  - Length  - % water  - Latitude  - Longitude Ranked 26th 145,743 km² 320 km 500 km 0. ... This article or section does not cite its references or sources. ... In the United States income tax system, employers are required to withhold a portion of each employees income and pay it directly to the U.S. Internal Revenue Service. ... The United States imposes an income tax on the taxable income of individuals, corporations, trusts, decedents estates and certain bankruptcy estates. ... The Equal Rights Amendment (ERA) was a proposed amendment to the United States Constitution that would guarantee equal rights under the law for Americans regardless of sex. ...

Kellems received a BA from the University of Oregon in 1918, where she became the only woman on the debate team. She went on to earn a masters degree in economics, and worked towards a PhD at Columbia University and the University of Edinburgh. The University of Oregon (UO) is a public university located in Eugene, Oregon. ... | Columbia University is a private university in the Morningside Heights neighborhood of Manhattan in New York City and a member of the Ivy League. ... The University of Edinburgh, founded in 1583, is a renowned centre for teaching and research in Edinburgh, Scotland. ...

In 1927, she founded Kellems Cable Grips, Inc., in Connecticut, based on a patent for an invention in the area by her brother. In 1948, she refused to collect withholding taxes from her employees on behalf of the government, stating, "if they wanted me to be their agent, they'd have to pay me, and I want a badge." She was interviewed about her tax opposition on "Meet the Press" on September 26, 1948 at a time when women rarely appeared on the show. She surrendered her case when continued pursuit of it threatened to bankrupt her company, but continued to challenge that and other aspects of the income tax for the rest of her life, saying in a 1975 Los Angeles Times interview that "[o]ur tax law is a 1,598-page hydra-headed monster and I’m going to attack and attack and attack until I have ironed out every fault in it." From 1965 until her death, Kellems reportedly only sent blank returns to the IRS. Her stands against the income tax system have made Kellems a mother figure to the tax protester movement. A patent is a set of exclusive rights granted by a state to a person for a fixed period of time in exchange for the regulated, public disclosure of certain details of a device, method, process or composition of matter (substance) (known as an invention) which is new, inventive, and... Meet the Press (MTP) is a weekly television news show produced by NBC. It started as a radio show in 1945, as American Mercury Presents: Meet the Press, and was later adapted for television. ... The Los Angeles Times (also known as the LA Times) is a daily newspaper published in Los Angeles, California and distributed throughout the western United States. ... A tax protester is an individual who denies the obligation to pay a tax (for which the government has determined that person is liable) based on a belief that the government is acting outside of its legal authority when imposing such taxes. ...

External link

  • Vivien Kellems Papers from the Thomas J. Dodd Research Center at the University of Connecticut



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