Vivien Kellems

Vivien Kellems, 1941, holding one of her company's patented cable grips.

Part of the Taxation in the United States series

Tax protest in the United States

History

Arguments

Constitutional · Sixteenth Amendment Statutory · Conspiracy

People

Robert Clarkson · Vivien Kellems Irwin Schiff · William J. Benson Wayne C. Bentson · Tom Cryer Richard Michael Simkanin

Related topics

America: Freedom to Fascism The Law that Never Was Cheek v. United States Titles of Nobility Amendment Tax avoidance and tax evasion Tax resistance Christian Patriot movement Posse Comitatus

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Vivien Kellems, (born June 7, 1896 in Des Moines, Iowa; 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.

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.

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.^[1]

Kellems Grip is the patented invention. Vivien Kellems and her brother Edgar Kellems invented an improved version of the wire mesh grip in use at that time and the "endless-weave grip" was born. Around 1928 Vivien Kellems solicited Queens Electric Light and Power Company and the Brooklyn Edison Company for a total of twenty orders, hired a man to weave wire the Kellems Company was underway.^[2] The grip is a mechanical product for pulling, positioning, routing and strain relief of cables.

External links

• Vivien Kellems Papers from the Thomas J. Dodd Research Center at the University of Connecticut
• Vivien Kellems: Tax Resister, Feminist, and Industrialist by David T. Beito.

Footnotes