The Trust is a juristic American National subject to American Common Law and the US Constitution. The concept of the Trust itself is based upon the following US Supreme Court case:
"The Constitution is concerned and extends its protection to contracts, where the parties have a vested beneficial interest. This charter is a contract made of a valuable consideration. It is a contract for the security and disposition of property. It is a contract, on the faith of which real and personal estate has been conveyed to the college. It is, then, a contract within the letter of the Constitution, and also, within the spirit of the Constitution. The opinion of the court, after serious deliberation, is that this is a contract, the obligation of which cannot be impaired without violating the Constitution of the United States." Trustees of Dartmouth College v. Woodward, 17 U.S. 518 (1819).
The privacy of books and records as well as additional support for the sanctity of contracts are based upon the following US Supreme Court case:
"The individual may stand upon his constitutional rights as a citizen. He is entitled to carry on his private business in his own way. His power to contract is unlimited. He owes no such duty [to submit his books and papers for an examination] to the State, since he receives nothing therefrom, beyond the protection of his life and property. His rights are such as existed by the law of the land [common law] long antecedent to the organization of the State, and can only be taken from him by due process of law, and in accordance with the Constitution. Among his rights are a refusal to incriminate himself, and the immunity of himself and his property from arrest or seizure except under a warrant of the law. He owes nothing to the public so long as he does not trespass upon their rights." Hale v. Henkel, 201 U.S. 43 at 47 (1905).
By the way, the case cited above, Hale v. Henkel, 201 U.S. 43 at 47 (1905), has been cited in over 1600 court cases and has never been overturned. This is a solid ruling.
Even the US Internal Revenue Service (IRS) admits that the Pure Trust has no tax liability. Here's a scanned copy of a faxed letter from the IRS responding to a request for an Employer Identification Number for a Pure Trust. You are welcome to make your own request to the IRS but, personally, I would wait for them to ask first.
Copyright at Common Law, West El Paso Information Network, 1997