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Golden Helmet Overture


Chapter 3

The Golden-Helmet Trial

Federal Trial CR-S-90-057-LDG(LRL)
(An Article 58 Trial)

Dr. Frank R. Wallace is a scientist, author, editor, and publisher. He is also the discoverer of Neo-Tech and the Golden Helmet. In February 1991, Wallace was tried in Federal Court on criminal tax charges. Those politically wrought charges arose from a Neo-Tech street publication and billboard publicly released on March 29, 1990 -- ten hours later, Dr. Wallace was in jail.

During that first trial, the judge denied Wallace an oath to incorruptible honesty rather than to manipulative truth. That denial prevented Wallace from testifying. Thus, he was convicted and sent to prison. Subsequently, the United States Court of Appeals overturned that conviction citing the judge's "abuse of judicial discretion". In the retrial of August 1993, that same judge again denied Wallace a fair jury trial through even greater abuses of judicial discretion in "ordering" the jury to render a guilty verdict as described in Chapter 6. ...Facing Wallace again, that judge pursued a single agenda: control the jury and the courtroom proceedings to obtain a conviction. To avenge his embarrassing reversal, that ego-oriented judge had to convict Wallace, regardless of the facts or justice.

Using occasional trials of objective crimes as credibility props, such judges must not let honesty or objective law expose their ego agendas. For, all ego agendas depend on dishonesty and subjective laws -- on enforcing harmful political agendas through ego "justice". But, that irrationality will end. For, Neo-Tech, which means fully integrated honesty, is now embedded in the legal system. Once in the system, Neo-Tech will relentlessly persist, eventually vanishing subjective laws with their ego-"justice" support systems. That, in turn, will vanish the parasitical-elite class and its professional value destroyers.

During the retrial, the judge preserved his ego agenda by manipulating an intrusive, father-like image that commanded obedience from the jurors. The judge assured obedience through improper ingratiations and intimidations directed at each individual juror. The judge then concluded the trial with a surprise, unstipulated jury instruction demanding conviction: His blatant abuse of "fair comment" after the conclusion of the trial compelled the jury members to render verdicts of guilty, no matter what their opinions of the trial or judgments of the evidence, no matter what the stipulated jury instructions stated.

That judge further sought to protect his ego by forcing Dr. Wallace into "mental-health" treatments. However, that mendacious ploy backfired as the "mental-health" sentence was overturned by the 9th Circuit Appeals Court charging the judge with vindictiveness. ...Such self-serving dishonesty serves to highlight the nature of ego "justice".

Dr. Wallace confronts evil that robs us and our children of prosperity and happiness. He confronts subjective law and challenges its ego "justice". Below are key portions of his retrial.

Wallace's Opening Statement

Ladies and gentlemen of the jury, ten years ago, through Golden-Helmet tax payments, I & O Publishing paid over four times the legal obligation of income taxes for each year in question: 1983, 1984, 1985. Unlike the prosecutor's case, my case will be grounded in reality. Nothing will be out of context. Nothing will be distorted. Nothing will be manipulated. No illusions will be created to sway the jury.

Golden-Helmet Tax Payments

From my testimony, you will also realize why only Golden-Helmet tax payments will reduce our national deficit, end our declining economy, create good jobs, bring lower taxes, and deliver benefits to everyone.

The Honesty Oath

This is a historic trial. Just prior to my testimony, I will take an oath not to truth, but to honesty as recently mandated by the Ninth-Circuit Court of Appeals. Why an oath to honesty rather than to truth? What is truth? We all know that truth for one may not be truth for another. Truth varies with condition or context. And, an unlimited number of conditions or contexts exist. Thus, without an anchor to honesty, anyone can manipulate truth to serve harmful agendas. Truth, therefore, can serve bad laws -- subjective laws, which mean arbitrary laws designed to advance self-serving political, bureaucratic, and personal agendas.

By contrast, everyone knows what honesty is. It is the same for everyone. No one can manipulate honesty. Honesty, therefore, can serve only good law -- objective law, which means consistent law independent of political, bureaucratic, or personal agendas.

The Truth Oath

The prosecution witnesses will take an oath to truth, not to honesty. ...Listen to the difference of testimony taken under the honesty oath versus the truth oath. At first, this imposing courtroom setting will bestow an illusion of power and credibility upon the judge and prosecutor. They will sound convincing. They will paint a picture that is opposite to the fact. As my testimony will show, the I & O Golden Helmet paid 4.1 times the legal obligation of income taxes each year from 1983 to 1985. But, the prosecutor will present out-of-context accounting figures and a paid witness -- all tailored to force a conviction. But, hold judgment until you hear my testimony under the honesty oath.

Revealing a Profound Government Error

At the conclusion of my testimony, I believe most will recognize the prosecutor's accusations are an error of epic proportions. I believe even the prosecutor and the IRS will realize and admit their profound error -- at least silently, to themselves.

Two Worlds

And finally, my testimony will show this is a trial between two worlds: the rational, objective-law world of the Golden Helmet versus the irrational, subjective-law world of harmful political and personal agendas. ...This trial will show how the Golden Helmet will bring great benefits to everyone -- even to the prosecutor, to the IRS, and to this court.

* * *

The IRS's Case

For many hours, over two days, the prosecution presented a parade of IRS witnesses, a paid informant, and manipulated financial figures -- all in an attempt to show that Frank R. Wallace was guilty of so-called tax "crimes". ...By contrast, Wallace presented his case in one hour and called no witnesses.

The IRS's case was based entirely on subjective, political-agenda law. Nothing in the IRS's case was relevant to objective law as described in the testimony.

[See trial transcripts for the full IRS case.]

Wallace's Testimony

The historic oath to fully integrated honesty was taken at this time by Frank R. Wallace:

"Do you affirm to speak with fully integrated honesty, only with fully integrated honesty, and nothing but fully integrated honesty?"

Wallace reviewed Charts 1 and 2
before starting his testimony.

Chart 1

WALLACE'S TESTIMONY WILL REVEAL

  • Why Wallace is on trial
  • Who is innocent; who is guilty
  • The excess tax payments for 1983-1985


Chart 2

OUTLINE OF WALLACE'S TESTIMONY

(based on the fully integrated honesty oath)

Valid Facts Depend on Context


I. Context
  • Building the foundation: Pre-1986
  • Destructions of November 3, 1986
    (the violent armed attack on writing offices)
  • Rebuilding: 1986-1990
  • The March 29, 1990 book-flinging assault,
    shackling, and jailing
  • Building for the future: 1990-1993

II. Valid Facts
  • All taxes for 1983-1985 paid legally and in excess
  • Criminal charges were politically motivated
  • Wallace is innocent of all charges

[While the prosecution was allowed two days of uninterrupted testimony, Wallace's brief one hour of testimony was repeatedly cut off by the judge, even when there was no objection from the prosecution. ...Indeed, the ego-threatened judge demanded a conviction more than did the prosecution.]

Building the Foundation: Pre-1986

I was born a severe dyslexic, resulting in my being a mirror writer who could not spell, read, keep numbers straight, or remember names. To function and learn, I had to rely on conceptualization and integration rather than memory. Thus, I increasingly turned toward the sciences and mathematics.

My career aptitude tests registered the highest scores for law and a rare, perfect score for becoming an FBI agent. My family background is almost entirely law: My great, great grandfather was the United States congressman who acted as an attorney for the House of Representatives in bringing impeachment charges against President Andrew Johnson. Both my great grandfather and grandfather were attorney generals of New York State. My father was the youngest Supreme Court Judge in the history of New York State. All my uncles and older brother were lawyers. My early life was steeped in law.

From that early life, I clearly understood that a prosperous, happy society depended on a government of laws, not a government of politicians and bureaucrats. Yet, I sensed something terribly wrong with much of the law that surrounded me -- something hidden and undefined -- something deeply dishonest and harmful to our society.

I turned away from family tradition and headed first for a Jack-London stint in the merchant marines then to the sciences with a clean sense of exhilaration. Not until thirty years later did I discover that undefined dishonesty sensed in my early years. I discovered the difference between two kinds of law: The first kind was Objective Law that condemns and prosecutes murder, rape, assault, robbery, extortion, and objective civil litigations -- consistent law that serves society throughout history, in all countries. The second kind was Subjective Law that permits self-serving political agendas, ego "justice", and dishonest torts -- socially and economically destructive law that corrupts politicians, bureaucrats, judges, lawyers, and certain businesspeople. ...Subjective law mixed with objective law means corrupt law. Now I understood my exhilaration on heading toward a career in the sciences.

With an Instructorship teaching premedical students and then winning a full-time Research Fellowship, I earned my Doctorate in Inorganic and Analytical Chemistry from the University of Iowa in 1957. Turning down higher-paying jobs in industrial chemistry, I accepted an elite exploratory research position at Du Pont's famous Brandywine Laboratories -- the mecca for chemical research with over 3000 Ph.D. scientists and a billion dollars of research facilities at one's disposal. If any place in industry existed in which one could do research to win the Nobel Prize in Chemistry, this was the place.

After obtaining a basic patent on high-temperature catalytic reactions, I left that academic-like, basic-research career to pursue fast-track industrial research. Almost immediately, I recognized my dyslexic limitations would inhibit my career. While strong in organization, creativity, research, and math, I was a Ph.D. who, except for studying and noting technical works, could barely read or write. To function in business, I had to effectively communicate with my superiors and colleagues through writing. I also had to possess a wide, well-read base of knowledge. Because of my dyslexia, I could not even write an effective memo and had read only one classic in literature, Victor Hugo's Les Miserables.

Thus, I began a self-education program attacking my weaknesses with furious, nonstop intensity. Gathering a battery of books on English grammar, composition, vocabulary, and usage, I squeezed every hour out of every day for three years teaching myself to write effectively. Many nights, I worked into the morning hours writing a simple one-page memo. I studied and edited over and over, dozens of times until I was delivering my message in a clear, concise manner. Next, I launched a nonstop reading program, hardly allowing a minute to pass without a book in my hand, reading while standing in line, eating, riding in public transportation. I read hundreds of books in all areas of knowledge.

My writing and knowledge continually improved. Others began noticing my writings. Eventually, I became recognized as a good technical writer. Then, I was being sought within Du Pont for my writing skills as I increasingly wrote articles and manuals. ...Thus, I turned my greatest weakness into a strength. As a result, my progress as a research scientist accelerated.

Only 20% of the Ph.D. scientists at Du Pont succeed in being associated with a discovery that eventually becomes a successful commercial product. In less than ten years, I moved three products from the lab bench, to pilot plants, to commercial plants, then to the public with marketing and sales. As far as I know, those products to this day are still making profits for Du Pont.

My career was moving fast. All looked bright. But, all was not right. As years before with law, I was again experiencing a sense that something was terribly wrong -- something I could not grasp. My career was soaring. I had three beautiful children. But, I was losing my marriage with a woman whom I dearly loved. What was wrong? Why was my deepest, inner life declining?

Reflecting back to my first week at Du Pont a decade earlier, I recall listening to an inspiring speech by world-renowned Dr. Frank McGrew, the Director of Central Research at Du Pont. Almost any research chemist in the world would consider Dr. McGrew's position as the pinnacle career goal. Yet, with profound respect for that great man, I looked at him from the back of a crowded auditorium and was seized by the realization that I had to dedicate my life to a much more important goal. Years later, while pursuing a potential cancer cure at Du Pont, I felt even that goal was not important enough -- not my passion, goal, purpose.

I did not know what that goal was, but increasingly I noticed that nearly everyone over thirty gradually seemed to lose his or her desire for life and happiness. What was wrong all around me, with everyone, and why? ...I was to discover the answer after I wrote my first book. Combining my poker experiences that began in the third grade with my recent hard-earned writing skills, I wrote and published my first book: "Poker, A Guaranteed Income for Life by Using the Advanced Concepts of Poker". Within two years, it became the best-selling poker book in history. Then, Crown Publishing and Warner Books in New York took ten-year licenses to market both the hardcover and softcover editions. They doubled the sales of the book.

The poker book was not really a book about poker. It was a metaphor demonstrating the destructiveness of irrationality as opposed to the productiveness of rationality. After further studies, I realized that irrationality was not only bizarrely unnatural, but was actually a man-made disease. ...Irrationality was the disease, not cancer, that I needed to cure. I realized the single most-important goal for conscious beings on Earth was to eradicate irrationality!

After extensive research, I learned that the disease of irrationality was first propagated by Plato over 2300 years ago to support a burgeoning class of parasitical elites. ...Today, that disease is propagated by a class of parasitical politicians, bureaucrats, educators, artists, entertainers, media journalists, judges, and lawyers. They propagate their destructive irrationality through coercion, force, dishonesty, blatherings, deception, ego "justice", and subjective laws.

Indeed, mankind's most important goal is to cure that disease of irrationality. For, irrationality not only prevents the cure for all other diseases, but is the cause of poverty, wars, riots, violent crimes, injustice, corruption, subjective laws, job losses, happiness losses, and death itself. With that realization, the goal to which I must dedicate my life was clear.

On making that discovery, I resigned my position as Senior Research Chemist at Du Pont in 1972 to pursue full time the cure of mankind's most devastating disease: the death-and-destruction disease of irrationality.

Living on borrowed money from 1973 to 1976, I wrote and produced a quarter-million-word encyclopedia about the disease of irrationality and its cure. Even though demand for the poker book continued, I took the book out of print after the licenses expired. For, I wanted the public to focus on my newly evolving literature about the prosperity and happiness that arises from Neo-Tech -- from fully integrated honesty.

The encyclopedia, however, was not commercially successful. Thus, I was sunk financially with three children in school to support. That began a four-year period of great financial difficulties -- until the commercially successful Neo-Tech Discovery was published. At that time, a second crucial realization occurred: To achieve my goal, not only books and publications were required, but direct, ongoing confrontations with those irrational forces that bleed society were also required. Thus, various confrontation dynamics were created.

One such confrontation dynamic, conceived in 1980, involved the Golden Helmet and the IRS. The idea was to increasingly confront the IRS on a legal, peaceful, civil level -- to confront the IRS through the courts. In that way, I could gradually introduce the Golden Helmet. Both the government and the public would then increasingly understand the Golden Helmet. Through such a steady but peaceful confrontation process, the beneficial laws based on rationality would eventually prevail over the harmful political-agenda laws based on irrationality.

Destructions of November 3rd

Then, the totally unexpected happened: At 12:25 PM, November 3, 1986, without warning, sixteen IRS agents carrying guns attacked the research-and-writing facilities of I & O Publishing. Without reason, they punched, kicked, and hospitalized my personal editor. Those agents then proceeded to ransack everything. Breaking into a safe, they seized the RIBI research funds allotted to 2200 registrants -- funds obligated to an offshore medical-research program.

Those agents took all files, computer disks and backups, writing and research projects in progress. They took everything needed to carry out our writing, research, and publishing activities. ...Without a hearing or even an indication of a crime committed, their seizures ended the rapid expansion of I & O Publishing Company and eventually put it out of business.

Now, crucial to my testimony, I want you to hear a commercial audio tape -- the portion containing a live, impromptu twenty-minute speech I gave at the Neo-Tech World Summit to five-hundred international representatives at the Tropicanna Hotel on November 11, 1986, just eight days after those armed agents violently pillaged I & O's writing and research offices.

[IRS Attack Photo 1]
[IRS Attack Photo 2]
[IRS Attack Photo 3]

[Editors Note: The prosecutor having previously heard that tape objected to the jury to hearing it. For, by describing the Neo-Tech/Golden Helmet, the tape clearly demonstrated Dr. Wallace's innocence. ...Then, the judge, without even listening to the tape, prohibited the playing of that tape to the jury.

Indeed, of the dozens of rulings and motions since the inception of this case in March 1990, Judge Lloyd D. George supported the prosecution without a single exception. The court records show that George ruled 100% against Dr. Wallace. He seldom addressed even a single point in Wallace's motions. In almost every action since 1990, Judge George simply reworded the prosecution's position to rule against Wallace. Other judges involved with this case showed no such bias. They generally considered Wallace's position fairly and equally with the prosecution's position. Thus, those judges ruled about fifty fifty for and against each side.

The Ninth-Circuit Court of Appeals overturned Judge George's entire 1991 trial for his abuse of judicial discretion against Wallace.]

After the attack of November 3, 1986, I tried to reason and work with the IRS. More than once, in both letters and in publications, I offered to review my Golden-Helmet tax-payment records with the IRS commissioner. In May 1987, I sent the supervisor of that IRS attack, Gary Rogers, a key to my safe-deposit box containing the Golden-Helmet plan showing the excess tax payments. I even sent the IRS Commissioner, Fred T. Goldberg, two skids of Golden-Helmet tax records from previous years. Yet, the IRS apparently never used that key or those records to confirm the Golden-Helmet tax payments. Did the IRS already realize its error? Did the IRS agents realize they seized I & O's property solely on the basis of a dishonest informant seeking a cash payoff?

Rebuilding: 1986-1990

The IRS ended our research and publishing capability. Additionally, the IRS ended our capacity to service a quarter-million readers and customers. Yet, the integrity of I & O Publishing Company required providing those customers with products and services. The Golden-Helmet and medical-research funds held abroad were used to pay expenses required to satisfy both our national and international customers.

Thus, the rapid growth of jobs, values, and taxpayments generated through the Golden Helmet ended along with our medical-research plans.

A shrinking I & O Publishing continued out of homes and apartments, rather like a Kibbutz or a Mormon family, until independent, non Golden-Helmet companies developed in 1990. Indeed, from 1987 to 1990, every remaining asset of the Golden Helmet was committed to preserving our progress toward curing the death-and-destruction disease of irrationality.

To maintain that forward movement, I voluntarily worked 14-16 hours a day, 7 days a week. No vacations, no hobbies, no luxuries. No retirement or pension benefits. No salary or paychecks. In 1989, a modest house was purchased for me to live with my wife when my office domicile -- a house purchased in 1973 for $32,000 -- was donated to the Kenneth A. Clark Memorial. An additional room and a meeting-room basement were added to handle the escalating meeting, writing, research activities. During that time, funds needed to support my work, research, and publications averaged about $5000 a month. On the advice of a loan officer, that amount was listed to meet the mortgage requirements. From that writing/research support structure, my donated house, along with money from my wife's savings, a down payment was made.

After the Golden-Helmet support structure was phased out, I & O Publishing was abandoned in 1990. Today, my wife, Rosa Maria, supports portions of my research and writings, as do thousands of other Neo-Tech benefactors worldwide.

If not for my devoted wife, whom I need and who fervently supports my work, I would live like a monk in a YMCA -- which I have done during several periods of my life, even when I was a Senior Research Chemist at Du Pont in the early 1970s. As is, I still live like a monk as much as possible. I return to my wife's house only for dinner, then again to sleep. I have no hobbies and take no vacations; I have no interest in accumulating wealth or material luxuries. ...Such diversions would only consume irreplaceable time, break my concentration, and distract me from my work and goal of curing irrationality worldwide.

I never, however, advocate such a 100% service or a monk's life for others. I advocate a happy life for everyone by whatever rational, productive life style brings maximum happiness. ...By my choice and dedication to a single goal, a monk-style life is what makes me the most efficient and, thus, the most happy.

Today, I accept only a minimum-wage job as an editor for Neo-Tech Worldwide. My wife and others support my pro-bono publishing activities. ...My life is 100% dedicated to eliminating the disease of irrationality.

The Book-Flinging Assault
and
Political Jailing of March 29, 1990

After the 1986 armed attacks and seizures, the IRS did nothing for over three years and appeared it would do nothing. With all of I & O's funds, records, and writings in its possession, the IRS did nothing to bring my case to court or to allow a just trial. I increasingly pressed the IRS to interact rationally through its personnel and the civil courts. I still had no response. I applied pressure through a series of pro-bono publications sent to the IRS and others throughout the government. Each new release was more aggressive in identifying the irrational behaviors of certain harmful people in politics and the IRS.

Then, early in the morning on March 29, 1990, newsstands were placed in front of the two IRS buildings in Las Vegas and stocked with my latest publication. An hour later, a huge 16' by 48' billboard was unveiled in front of this very court building. That publication and billboard were directed at several-hundred harmful politicians and bureaucrats identified for the first time in print, by name. ...The most destructive of the IRS personnel were also highlighted.

That night, under cover of darkness, those same armed agents of three-and-a-half years earlier attacked me outside my writing offices. Midst their screaming obscenities, an agent threw a stack of my publications at me -- publications they had removed that morning from the newsstands. "How is Neo-Tech going to help you now?" he shouted.

In blatant violation of the First Amendment, free press, and free expression, they then shackled my hands behind my back and jailed me because of my publications and large billboard placed in front of their offices that morning. During the entire two-hour assault, shackling, and jailing, not one IRS agent mentioned taxes as a reason for my arrest. For, all their harmful acts over the past six-and-a-half years, including today's trial, had nothing to do with taxes. Instead, their destructive acts had everything to do with violating the Constitution and the First Amendment protecting free press and free expression.

Building for the Future: 1990-1993

Today, I confront those who in 1986 destroyed my work, pillaged my home and offices, seized our medical research funds, hospitalized my editor, threatened my family, and then in 1990 jailed me because of my writings. Today, I am here to help cure that evil -- to help cure the disease of irrationality that always seeks to destroy everyone's happiness and well being.

* * *

Now, let us turn to one specific area that will help cure the disease of irrationality: Golden Helmets as reviewed on the next three charts.

Chart 3

CONCEPT OF EXCESS
TAX PAYMENTS


(Golden-Helmet Position)

Excess Taxes are Always Voluntarily Paid

  • Every genuine job producer always pays
    excess taxes voluntarily
  • The IRS Code explicitly recognizes that excess
    taxes must be paid voluntarily


Versus


(Tax-Rebel position)

"Taxes are Voluntary"

  • Not recognized by law or the IRS Code

This chart demonstrates that my ideas and actions are not among those who do not pay taxes... or those who call themselves tax rebels. My essence has always been to generate values, jobs, and excess tax payments.

The key word is voluntary: Tax rebels use the word "voluntary" to avoid paying taxes. In contrast, the Golden Helmet uses voluntary work and effort to pay far more than the required amount of taxes.

Chart 4

EXCESS TAX PAYMENTS OF 1983-1985

  • Excess tax payments were paid voluntarily through
    a multiplying agent called I & O
  • IRS had knowledge of those excess tax payments:
    1. It had all financial records for 1983-1985
    2. It issued 100% tax abatements for 1983-1985
    3. It issued a 1992 tax refund check to Wallace

Chart 4

Through the Golden Helmet, I & O Publishing voluntarily paid over four times the legal obligation in income taxes for each year from 1983 to 1985.

As early as 1987, the IRS had knowledge of those excess tax payments for the following reasons:

  1. The IRS seized all records for 1980-1985. From those records, it could have deduced those excess tax payments, especially with its informant's statements, and, certainly, after I repeatedly sent the IRS letters, information, records, and literature about the Golden Helmet. As testified earlier, I even sent the IRS management a key to my safe-deposit box containing the Golden-Helmet, tax-payment procedures.

  2. After destroying I & O Publishing on November 3, 1986, the IRS apparently realized its mistake and took no further action for over three years. Presumably, the IRS would have taken no further action if not provoked into jailing me in 1990 because of my aggressive writings and publications.

  3. On April 22, 1991, the IRS issued a 100% abatement on all my alleged taxes, penalties, and interest for 1983-1985:

(Below are the IRS Abatements for 1983 to 1985)

[IRS Abatement for 1983]
[IRS Abatement for 1984]
[IRS Abatement for 1985]

The above three abatements show the balance owed for each year as "NONE".

Since the IRS has all the records for 1983-1985 and all the years before, only the IRS can provide the specific accounting figures for the Golden Helmet. Nevertheless, I will demonstrate the excess tax payments with the next chart.

Chart 5

First, I will review the three legal methods of income-tax payments.

(Review Chart #5 at this point)

Review of Chart 5

Currently, in America, about 82% of income taxes are collected by Method 1 from individual wage earners. Only 18% are collected by Method 2 from businesses and corporations, especially stagnant corporations and big businesses. But, 100% of Methods 1 and 2 originate from Method 3 -- from Golden Helmets. Additionally, Method 3 is the only tax-payment dynamic that can eliminate our national deficit and permanently reduce taxes for everyone.

Everyone knows about Methods 1 and 2, but few know about Method 3. Moreover, knowledge of Method 3 has always been implicit, until this trial. Today, however, this little-known but vitally important Method 3 is being squeezed out of existence by self-serving politicians and bureaucrats. That is why the economy today, no matter what is done, can never really flourish for all of society. Instead, the economy will continue to fluctuate into ever lower real wages along with reoccurring recessions coupled with periods of inflation, deflation, and declining employment -- constantly draining the productive class.

The only major politician who implicitly understood and acted on the Golden Helmet was President John F. Kennedy in 1961. For the first time in history, an American President began implementing the Golden Helmet. Thus, President Kennedy rapidly yanked the economy out of a deep recession, boomed job creation, and dropped unemployment toward new lows. If allowed to continue expanding, that Golden-Helmet dynamic would have collapsed the irrational aspects of politics, bureaucracies, and stagnant big businesses.

Today, the growing armed divisions of government bureaucracies are used to prevent movements toward Golden Helmets. However, now, for the first time, the Golden Helmet is being explicitly identified in this trial.

As most economists acknowledge, taxes on income are socially irrational and economically harmful. Indeed, income taxes are based on demagogic envy and irrational political agendas -- as opposed to more-rational consumption taxes, such as sales taxes, user fees, and excise taxes.

Bureaucrats and politicians today depend on the income tax not for money per se, but for controlling and crippling every value-and-job producer in order to advance their own harmful livelihoods and power-seeking agendas. Left unchecked, politicians and bureaucrats would continue increasing their power and control through arbitrary income-tax laws. Left unchecked, they would destroy every remnant of the Golden Helmet; thus, they would destroy the economy and eventually conscious life on earth. But, once publicly understood, the rational Golden Helmet dynamics will replace all irrational political-agenda taxes and laws.

The Net-Tax-Gains table on Chart 5 demonstrates an axiomatic, mathematical foundation beneath the Golden Helmet. That economic fact is as real and provable as the law of gravity. Thus, the validity of the Golden Helmet has always and will always exist.

I will now explain the Golden Helmet.

Explanation of The Golden Helmet

The Golden Helmet was named after Don Quixote's Golden Helmet -- the fantasy protector of all that is good. But this Golden Helmet is anchored in reality, not fantasy. The Golden Helmet is the protector of human life and the spawner of all businesses, jobs, and tax revenues. The Golden Helmet works only through the voluntary dedication of effort to better the lives of others and society. Without the Golden Helmet, conscious life would perish.

No one owns the Golden Helmet. Society owns it. No one can exploit the Golden Helmet. ...One harnesses the Golden Helmet by voluntarily serving it -- by generating excess values, jobs, and taxes for others and society.

How Does the Golden Helmet Work?

To serve the Golden Helmet 100% is to harness every effort, every asset, into the most efficient generation of values and jobs for society. In serving the Golden Helmet as a monk, nothing is taken for one's self. At 100% service, one collects no income or financial gains, thus, acquires no personal wealth or material gains from the Golden Helmet. But one does gain great productive efficacy, excitement, and happiness.

A 100% Service Environment

If a scientist volunteers to do research at a South-Pole experimental station, his life during that period is in a 100% service environment. Thus, all his expenses, including all living expenses, are paid so he can perform those services. None of those expenses are income or accrue to his material benefit. Thus, he is not liable for taxes. If that scientist draws a paycheck, however, he must pay income taxes on that paycheck. Likewise, a Red-Cross volunteer in Bosnia has all expenses paid. He or she has no tax liability while in that service environment. Even the merchant seaman has all his job and living expenses paid in his 100% service environment aboard ship. He has tax liability only for his paycheck. If he took no paycheck, he would have no tax liability or filing requirements. ...Those examples involved total service environments, as did my situation in 1983 to 1985 during which no paychecks were drawn. Thus, no material gains or taxable incomes accrued.

Now, let me give a specific example how the Golden Helmet works in business: Ray Kroc built McDonald's into the world's largest restaurant chain. Yet, for many years, while building a billion-dollar business, he took little income. Covering only his most basic needs, Ray Kroc lived almost monk-like in his cramped Chicago office. He was in the Golden Helmet nearly 100% during those years. He paid little if any personal income taxes through Method 1. But, his Golden Helmet paid many millions in taxes through Method 3. As a result, today, billions in taxes are being paid each year by Methods 1 and 2 because one man in the Golden Helmet paid excess taxes by Method 3 for so many years.

Mr. Kroc could have chosen to stop his voluntary service to the Golden Helmet at any time -- for example, after a year with a dozen or so hamburger stands. He could have made a nice living for himself, providing a few static jobs while paying a few thousand dollars a year in taxes by Methods 1 and 2. However, he did not do that. Instead, Ray Kroc used the Golden-Helmet dynamics to grow McDonald's into an international titan, paying billions of dollars in taxes. More important, Kroc generated hundreds of thousands of jobs and significantly raised America's standard of living through tax-payment Method 3. After those many years of monk-like service to the Golden Helmet, Mr. Kroc finally took a portion for personal gain and shifted that part of his tax payments to Method 1 when his company went public through a stock offering.

In contrast to Ray Kroc, many of today's big-business executives live lavishly by draining corporations that were originally built by great Golden-Helmet entrepreneurs like Andrew Carnegie, Henry Ford, Harvey Firestone, Thomas Edison. Many modern-day, big-business executives draw tremendous salaries and pay considerable personal taxes through Methods 1 and 2. Without Golden-Helmet dedication, those once great companies eventually shrink in value, size, and jobs. Instead of expanding and generating new jobs and taxes, such big-business executives downsize their value-and-job production, eventually reducing tax revenues by billions of dollars. ...In contrast, Golden Helmets continually expand not only societal values and productive jobs, but actual tax revenues.

The only real value any human being has to give society is his or her rational thought, time, and effort. No one can give more. Through the Golden Helmet, that gift can be multiplied into highly leveraged, tangible values that greatly benefit everyone. At any time, that contributing individual can withdraw his or her maximum-value production to diminish or end the Golden Helmet. At that point, the newly enriched individual must directly support society by paying taxes through Methods 1 and 2.

Like Ray Kroc's early years, with my nearly 100% service to the Golden Helmet during the years 1983-1985, I never acquired taxable earnings. Thus, no filings or payments were required for those years.

Essentially all money was in a non-owned, Golden-Helmet public field that always flowed back into value-and-job expansion...moving toward a thousand new jobs by 1990, all while paying excess taxes at a 4.1 ratio as shown in chart 5.

The Meaning of Golden Helmets

Let me try to convey emotionally what Golden Helmets mean: Would you bring a child into this world if political agendas mandated that you abuse, cripple, and eventually kill your precious child? Would you abide such political policies just to provide harmful livelihoods and ego power to a few professional value destroyers infesting our society? And, if you did have a child, would not you do everything to protect that child from such politically mandated crippling or destruction of that child's potential? ...To society, the Golden Helmet is just as precious and vulnerable as that child. To fulfill society's beneficent potential, we must protect every Golden Helmet as we would protect a precious, innocent child.

The Golden-Helmet dynamic is valid, proven, and much bigger than me or any group of people. The explicit Golden-Helmet concept is now entering the government's own institutions, courts, and politics. ...Golden Helmets will save our country, our livelihoods, our children.

Rebuking Destructive Irrationality

Purposely crippling or destroying productive Golden Helmets is unbearably irrational. I could never personally partake in something so evil, no matter what political agendas dictated. Legal defiance of such irrationality was the entire purpose of my planned confrontation with the IRS in the civil courts. My purpose was to work legally within the system to eliminate those destructive political agendas designed to cripple or destroy Golden Helmets.

I won't deny the prosecutor's claims about filing requirements. But, that does not mean I am guilty. I had no income that required filing. Moreover, I am serving everyone and society by standing up to this insane destruction of values and jobs -- evil destruction falsely justified to support the bogus livelihoods of a few selfish parasitical elites and their legions of professional value destroyers. My responsibility is to face such irrationality head on. ...If I lived in Germany fifty-five years ago, I would be that person who took my Jewish neighbors and hid them in my attic, regardless of what political policies dictated. I will always rebuke such destructive irrationality. I have no other way to think or live.

Summary

I was the first to explicitly identify the Golden Helmet. And, in court, I was the first to demand an oath to fully integrated honesty rather then the traditional oath to manipulative truth. Yet, while always striving for honesty, I do not present myself as infallibly honest. I do not think anyone can. I am fallible and vulnerable as everyone else. Still, honesty is my guiding ideal. And, for me, as with everyone, honesty requires constant discipline and effort in every area of life.

That always difficult striving toward integrated honesty first resulted in my turning away from my family's traditions of law, politics, religion, and medicine. Instead, I paid my own way in pursuing the sciences. Eventually, I sought a goal beyond my career in chemistry. That, in turn, shaped my first published book into much deeper, comprehensive understandings of rationality versus irrationality.

Such understandings led me to discover my goal in life: to cure the disease of irrationality. That goal, in turn, led me to the Golden Helmet. Once discovered, the Golden Helmet became my responsibility to protect and nurture into explicit, worldwide fruition. Through the Golden Helmet, I could publicly express the differences between subjective law and objective law. Through the Golden Helmet, I discovered the route to cure irrationality worldwide.

Every day lost toward curing the disease of irrationality, thousands die unnecessarily while millions more suffer. I feel that pressure and responsibility immensely, constantly. I must not, will not stop. I must put my every moment, every effort into curing mankind's worst plague -- irrationality.

[End of Frank R. Wallace's Testimony]

No Cross-Examination

Most unexpectedly, the prosecution declined to cross-examine Dr. Wallace. The prosecution never challenged the Golden Helmet. Thus, they ceded to everything revealed in the Golden-Helmet testimony. ...A cross-examination would have directly underscored to the jury the validity of the Golden Helmet and the innocence of Frank R. Wallace.

* * *
Wallace's Closing Argument
PART I

In the past two days, numerous witnesses for the government have testified. I would like to review some of their testimony. The IRS called a Mrs. Hollowell. She testified that there was no tax return for Frank R. Wallace for the years 1983, 1984, and 1985. That is correct. As I have stated, I did not have sufficient income in those years to file a tax return.

A Mr. Marchbanks who owned Park Roofing testified that his company put a new roof on the office home in Boulder City. Mr. Rhodes, a neighbor of mine, testified that he added a room and basement for meetings and storage. Mr. Rhodes testified he knew me for twenty years and that I spent most of my time in this same office home. Mr. Rhodes testified that my office home was an extremely active business place. He described my office home as very modest. He further testified that I do not live in any way luxuriously. Indeed, that structure was not a home, but an office in which I lived.

The witness from Weyerhauser Mortgage testified, and, I agree, that I & O Publishing Company paid the mortgage payments. After all, this office home was being used almost exclusively for I & O Publishing, in which I worked almost 16 hours a day, every day -- working to generate values, jobs, and Golden-Helmet taxes for others and society.

The IRS tried to mislead you into thinking I had income by misapplying legitimate business expenses. The IRS summary witness, Mr. Carl Uhlott, for example, tried to show Weyerhauser-Mortgage and Park-Roofing payments as my personal income even though the office home was used almost exclusively for business purposes. Thus, I & O Publishing paid the Weyerhauser Mortgage payments and Park Roofing. Note that no such payments went in or out of my modest personal account.

A representative of the Boulder Dam Credit Union testified that I made $5000 per month. But, after questioning, she clarified that the application showed a $5000 draw, not salary. In other words, I could withdraw from the company up to $5000 a month for expenses to run my writing projects, my research projects, and the Golden-Helmet production of values and jobs. Moreover, I lived frugally and never needed to personally draw that money.

Again, the IRS summary witness, Mr. Carl Uhlott, uses figures to distort facts in making the E. F. Hutton checks appear as my personal income. I will explain later the purpose of checks for cash, but it definitely was not for personal use.

I had no personal income, as I chose not to withdraw money from the Golden Helmet. You will see all bank accounts and brokerage accounts were owned by I & O Publishing Company. None were owned by me. Those funds were for I & O Publishing Company, not for me personally.

The IRS used several witnesses to describe the same transactions several times. Why? To give the illusion of many transactions. Count the number of actual transactions -- you will see how few transactions are really presented. Also, you will note that a lot of evidence orally presented by the IRS was not available as evidence for you to see.

Again, the summary witness Mr. Uhlott, testified that he did not attribute any income or tax figures to I & O Publishing Company. Instead, Mr. Uhlott improperly attributed that income to me personally.[ 7 ] Such accounting is not only bizarre, it is plain wrong. All the records are in the name of I & O Publishing Company. As you can see from the evidence, I had little or no personal income and thus was not required to file a tax return. And, as shown in Charts #3 and #5, I never drew enough money from I & O Publishing Company to qualify for filing or paying income taxes.

Remember, the IRS witness, Uhlott, is paid to arrange facts and figures to justify the IRS's mistakes and improper actions. Please look carefully at the actual figures Mr. Uhlott provided to you. You will see that I had no income. The income the IRS alleged I earned all belonged to I & O Publishing and its Golden Helmet.

I am not an accountant, but it is obvious that the IRS is selecting figures to build illusions that I am guilty of crimes when the fact is the opposite: The IRS in this case is guilty of violent, objective crimes against my editor, I & O Publishing, and its Golden Helmet -- guilty of unprovoked bodily assault and injury, unrepentant criminal pillaging, and intentional value-and-job destruction.

PART II

The prosecutor has no case. He dared not cross-examine the Golden-Helmet testimony. He could not show one instance where I was living a lifestyle requiring my filing and paying a personal income tax.

The prosecutor showed some cash transactions. That cash was used for pushing the Golden Helmet into ever more efficient value-and-job production. Moreover, the portion of cash invested in gold and silver assets prudently hedged our research funds from the severe inflation of the early 80s.

Those inflation-protected research funds were being accumulated for the biomedical RIBI research project. Initiating this research would cost $500,000 as revealed on the 1986 Neo-Tech World-Summit tape that the judge prevented the jury from hearing. Cash was also used in bank transfers for our international operations. Indeed, considerable cash was used to buy live postage for the large-volume mailings involved in driving I & O toward that thousand-job international publishing business planned in four years hence. Those facts were likewise revealed on the 1986 World-Summit tape that the judge suppressed. ...That tremendous expansion of values, jobs, and tax revenues was ended by the 1986 armed IRS attacks and seizures.

What about that list of registered trade names the prosecutor presented to create more illusions of guilt? For a quarter century, I have been an author and writer. Those legal names were properly used as pen names for our various literature projects. Those names had nothing to do with financial transactions as the prosecution disingenuously asserted without a single supporting fact.

For two days, the prosecutor used a parade of fragmented facts, such as a roof being put on my writing and business offices so that water would not leak on my work. Or, the company providing a new car when my 1979 economy-sized Datsun had been run into the ground with over 120,000 miles, driving our publications to and from printers and mailers in California. And, finally, to conjure up a case, the prosecutor had to manipulate the testimony of a paid informant.

Indeed, the prosecutor could present no evidence that I live other than a monk or have any interest in material gain or leisure. The prosecutor could present no evidence that even on approaching retirement years, I ever indulged in a single personal luxury. Where was my first-class vacation to Hawaii? Or any vacation to anywhere? It never happened. Where was my big custom home? It never happened. Where was my boat? It never happened. Where was my luxurious Jaguar? It never happened. Where was my membership to an elite country club? It never happened. ...I believe in and try to live by Henry Thoreau's philosophy about life: Simplify, Simplify, Simplify.

I do not even own a VCR or have a hobby. The prosecutor could not show a single luxury in my life. Why? Because I did not acquire income or material assets by my own voluntary choice. Instead of acquiring financial gains, I focused my concentration, time, and efforts toward achieving my goal of curing the disease of irrationality. By what means? By building the Golden Helmet, creating values and jobs for others, and then paying taxes at four times the non-Golden-Helmet rate.

* * *

Will you, the jury of my peers, support the self-serving politicians and armed bureaucrats who are draining everyone in creating a stagnant America? Or will you support a vibrant America -- a rising standard of living and lower taxes for everyone? ...Will you back the irrationality of economically and socially destructive political agendas? Or will you back the rationality of advancing honest businesses toward creating real jobs and endless wealth in building a great America?

PART III

[Dr. Wallace could not deliver the following Part III of his closing argument because the judge had banished from the trial Chart #6 shown below. Despite the fact that the prosecution had no objection to Chart #6 for trial use, the judge prohibited not only that chart but the ideas that chart embodied. For, those ideas would have undermined the unstipulated jury instruction the judge was planning to spring on the jury. That improper instruction commanded the jury to convict Wallace regardless of the evidence.]

Chart 6

The Jury's Duty is to Deliver Justice

by

Protecting the Innocent Value Producer

and

Condemning the Guilty Value Destroyer

Law of Nature

The Golden Helmet is not a hypothesis or even a theory -- it is a law of nature. The Golden Helmet has always been and will always be the seminal source of prosperity and happiness for mankind.

Throughout history, the discovery of every fundamental law of nature upsets the irrational elements of society. For, such irrational elements survive through parasitical agendas that prevent the advancement of knowledge and prosperity. Thus, the discoverers of those laws were often branded as radicals who violated tradition. Yet, such traditions were usually nothing more than political-agenda laws -- false laws designed to support the vested interests of the parasitical-elite class. ...Historic prime movers like Archimedes, Socrates, Jesus, and Galileo were prosecuted, jailed, even killed by the parasitical-elite class and its armed bureaucrats.

The prosecutor tried to portray me as a radical who put himself above the law. In the sense of me being above the law, he is completely wrong. No one respects and upholds objective law more than I. Indeed, daily, I risk my life and freedom to uphold objective law by publicly identifying those in government who break it. For, objective law is the essence of civilization and the route to curing the disease of irrationality -- the route to eternal peace and prosperity.

But in the sense of me being radical, he is right. I am uncompromising in my thinking and actions when it comes to protecting individuals, businesses, and society against irrational harm. And, when a new way is discovered that tremendously benefits society and every American, I rise to action. I act uncompromisingly and meet my responsibility. I focus all my thoughts and efforts on delivering that new benefit to society. ...I am dedicated to the Golden Helmet because its benefits to society, our government, and every individual are so clear, profound, and just.

The Law

This trial is not about taxes. It is about irrationally draining wealth and life from our country and economy. This trial is about camouflaged dishonesty that has spread throughout our government, our courts, our educational system, our media, our society. As the jury, your responsibility is not to uphold self-serving parasites, their harmful agendas, their armed enforcers. Your responsibility is to protect the innocent value producer and condemn the guilty value destroyer. Your responsibility is to uphold objective law and justice.

Achieving the Possible Dream
Beating the Beatable Foe -- Irrationality

You know who is innocent, who is guilty. Stand firm. Do not compromise. Today, you can play a heroic role in bringing honesty and prosperity to America. My testimony has shown that this is a trial between two worlds: the irrational, subjective-law world of harmful political agendas versus the rational, objective-law world of Golden Helmets. Indeed, Golden Helmets will bring great benefits to everyone -- even to the prosecutor, to the IRS, and to this court. Do not yield to pressures from this courtroom. Let no one sway you from your judgement. Your verdict can help end this irrational assault on our economy and society to eternally benefit everyone and society.

You, the jury, have one principle and duty: Protect the innocent value producer; condemn the guilty value destroyer.



Footnotes:


[ 7 ] In the first trial, the IRS summary witness used the same financial figures to demonstrate the exact opposite -- how all earned income was that of I & O Publishing Company, not my personal income. Now, to win the second trial, the IRS summary witness took the identical financial figures and made a 180° turn in interpretation to make all income appear to be that of Frank R. Wallace. ...Nothing better underscores the need for the honesty oath rather than the truth oath to prevent such unprincipled manipulation of facts and figures to fit self-serving agendas without regard to honesty, objective law, or justice.



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