- 5 -
On September 11, 1995, respondent filed a Motion for
Sanctions Pursuant to I.R.C. � 6673. A trial was held in Los
Angeles, California, on September 12, 1995.
OPINION
The Internal Revenue Code provides that gross income means
all income from whatever source derived. Sec. 61(a). The
Supreme Court has held that income includes "gain derived from
capital, from labor, or from both combined." Eisner v. Macomber,
252 U.S. 189, 207 (1920). The Court of Appeals for the Ninth
Circuit, to which any appeal in this case would lie, has
expressly held that wages are income and are subject to taxation.
United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981).
In affirming this Court's decision in a tax protester case,
the Court of Appeals for the Seventh Circuit aptly noted: "Some
people believe with great fervor preposterous things that just
happen to coincide with their self-interest. 'Tax protesters'
have convinced themselves that wages are not income, that only
gold is money, that the Sixteenth Amendment is unconstitutional,
and so on." Coleman v. Commissioner, 791 F.2d 68, 69 (7th Cir.
1986).
In this case, petitioner advanced a variety of
constitutional arguments that the courts have uniformly rejected.
Generally, he argued that: (1) He is not a "taxpayer" as defined
in the Internal Revenue Code; (2) the Tax Court lacks
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011