4
opinion as notice to future litigants that the
continued advancing of these long-defunct arguments
invites such sanctions, however.
Undeterred, on September 30, 1994, petitioners moved for
reconsideration of the Court's order dated September 14, 1994,
advancing many of the same arguments theretofore rejected, in a
document of some 22 pages. It was denied.
On June 24, 1994, prior to petitioners' motion for summary
judgment, the order in connection therewith, petitioners' motion
for reconsideration thereof, and prior to trial herein (on
November 29, 1994), the United States Court of Appeals for the
Fifth Circuit affirmed this Court in petitioners' tax case
involving the year 1989, reported at Sochia v. Commissioner, 23
F.3d 941. In the Tax Court in that earlier case, petitioners
argued, as here, that their Fifth Amendment returns were valid,
that the U.S. tax system was voluntary, not mandatory, that the
determination of deficiencies against them violated their due
process rights as citizens of Texas, and that respondent had no
jurisdiction over them. The Tax Court had dismissed petitioners'
claim therein as failing to state a cause of action.
The Court of Appeals for the Fifth Circuit agreed with the
Tax Court, and characterized petitioners' arguments as stale
protester rhetoric long since discredited and now frivolous. The
Court of Appeals affirmed the Tax Court's determination of
deficiencies and additions to tax against petitioners, and,
consolidating petitioners' appeals from the District Court, also
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