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the net proceeds from the sale of the unimproved land in the
amount of $4,503.54.
With respect to the Social Security benefits, section 86(a)
provides that gross income includes Social Security benefits in
the amount equal to the lesser of: (1) One-half of the Social
Security benefits received during the year, or (2) one-half of
the excess over certain base amounts. The base amount for a
taxpayer using married filing separately status is zero if the
taxpayer lived with his spouse at any time during the year. Sec.
86(c)(3).
Petitioner failed to present any evidence contrary to
respondent's position that one-half of petitioner's Social
Security benefits were taxable. Rule 142(a). Accordingly, we
hold that one-half of petitioner's Social Security benefits in
the amount of $2,442 is taxable. Sec. 86(a).
We need not address petitioner's tax protester arguments,
which have been rejected repeatedly by the courts. For 1989,
petitioner was required to file an income tax return5 and was
required to pay taxes thereon. See secs. 1, 61, 6011, 6012,
7701(a). Petitioner is raising traditional protester arguments.
See Crain v. Commissioner, 737 F.2d 1417 (5th Cir. 1984). In
Crain v. Commissioner, supra at 1417, when a tax protester raised
5 For 1989, a taxpayer with married filing separately
filing status is required to file if his gross income exceeds
$4,600 (the standard deduction of $2,600 plus the personal
exemption of $2,000).
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