This is a legal memorandum written by Tommy K. Cryer, a Louisiana attorney, to support his motion to dismiss tax evasion charges. Cryer argues that his income, derived solely from his legal practice, is not subject to federal income tax. His argument rests on the principle of strict construction of tax laws, asserting that the Internal Revenue Code doesn’t “plainly and clearly” tax his revenue. He further contends that his income is exempt because the practice of law falls under state, not federal, jurisdiction, and that taxing it would infringe upon his fundamental constitutional right to pursue his chosen profession. The memorandum extensively cites Supreme Court precedents to support these claims.