Charles P. Dewitt - Page 5

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               Petitioner on September 11, 1995, in his response to                   
          respondent's  motion for judgment on the pleadings apparently               
          recognizes that in Lonsdale v. Commissioner, 661 F.2d 71 (5th               
          Cir. 1981), affg. T.C. Memo. 1981-122, the Court of Appeals                 
          affirmed our holding that a taxpayer's argument that the income             
          tax is a direct tax that must be apportioned among the several              
          States, which is similar to the argument petitioner makes in this           
          case, was without merit in view of the provisions of the                    
          Sixteenth Amendment to the Constitution.  He states in his                  
          response to respondent's motion that our prior holdings and those           
          of Courts of Appeals do not mean that this Court is not bound by            
          decisions of the U.S. Supreme Court, and that the holdings of the           
          Supreme Court of the United States in Stanton v. Baltic Mining              
          Co., 240 U.S. 103 (1916), and Brushaber v. Union Pac. R.R., 240             
          U.S. 1 (1916), support his position.  Petitioner cites United               
          States v. Gaumer, 972 F.2d 723 (6th Cir. 1992), in support of his           
          position.  The Gaumer case cited by petitioner was an appeal by a           
          defendant from a conviction for willful failure to file income              
          tax returns.  The Court of Appeals reversed the conviction and              
          directed a new trial, since it found error in the ruling of the             
          trial judge that materials which the defendant testified he had             
          read and believed supported his position that he was not required           
          to file income tax returns were not admitted in evidence.                   
          Relying on Cheek v. United States, 498 U.S. 192 (1991), the court           
          stated in United States v. Gaumer, supra at 724:                            

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