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Petitioner. The provisions of � 1012 extend to every
species of valuable right or interest, just as the term
"property" does * * * .
If the amount realized from the sale of labor is
only that which is under contract (FMV), the
transaction is one of non-recognition * * * .
* * * * * * *
If Petitioner earns only the FMV of his services,
chapters 1, 2, 21, and 24 are of no consequence to him;
he is not a "taxpayer" * * * .
* * * * * * *
United States Tax Court has no jurisdiction to
hear this controversy or enter a decision about it.
* * *
About � 6673: Said statute reads in part: * * * .
Before this statute is applied to the Petitioner, it is
necessary for the Respondent to fully illustrate and
explain how � 83, 1012, and 7701(e) have been applied
and complied with OR, it should be fully illustrated
and explained what precludes the Petitioner from the
provisions of said statutes. * * *
Petitioner attached to his petition over 125 pages of
typewritten materials expanding on the arguments set forth in his
petition. These materials include several pages devoted to
section 6673 and a number of cases that have applied it.
Respondent's Rule 40 Motion and Subsequent Developments
As indicated, respondent filed a Motion To Dismiss For
Failure To State A Claim Upon Which Relief Can Be Granted And To
Award Damages.
4(...continued)
SEC. 1012. BASIS OF PROPERTY--COST.
The basis of property shall be the cost of such
property, except as otherwise provided * * * .
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