- 9 -
(1933). Moreover, any issue not raised in the pleadings is
deemed to be conceded. Rule 34(b)(4); Jarvis v. Commissioner,
supra at 658 n.19; Gordon v. Commissioner, 73 T.C. 736, 739
(1980).
The second amended petition filed in this case does not
satisfy the requirements of Rule 34(b)(4) and (5). There is
neither assignment of error nor allegation of fact in support of
any justiciable claim. Rather, there is nothing but tax
protester rhetoric and legalistic gibberish, as demonstrated by
the allegations previously quoted. See Abrams v. Commissioner,
82 T.C. 403 (1984); Rowlee v. Commissioner, 80 T.C. 1111 (1983);
McCoy v. Commissioner, 76 T.C. 1027 (1981), affd. 696 F.2d 1234
(9th Cir. 1983).
The Court's order dated July 19, 1995, provided petitioner
with an opportunity to assign error and allege specific facts
concerning her liability for the taxable years in issue.
Unfortunately, petitioner failed to properly respond to the
Court's order. Rather, petitioner elected to continue to proceed
with time-worn tax protester rhetoric. See Abrams v.
Commissioner, supra; Rowlee v. Commissioner, supra; McCoy v.
Commissioner, supra; Karlin v. Commissioner, T.C. Memo. 1990-496.
We see no need to catalog petitioner's arguments and
painstakingly address them. As the Court of Appeals for the
Fifth Circuit has remarked: "We perceive no need to refute these
arguments with somber reasoning and copious citation of
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