Laurel Ann Curtis - Page 10

                                       - 10 -                                         
          Commissioner, 975 F.2d 534, 538 (8th Cir. 1992), affg. in part,             
          revg. in part T.C. Memo. 1991-140; Liddy v. Commissioner, 808               
          F.2d 312 (4th Cir. 1986), affg. T.C. Memo. 1985-107.  We                    
          disbelieve petitioner’s testimony that she did not own the                  
          properties in question and accord it no weight.  Petitioner has             
          failed to carry her burden of proving that she did not own the              
          real estate in question.                                                    
               D.  Rents Includable In Gross Income                                   
               Petitioner has not argued that the real estate in question             
          was not rent producing, nor has she produced evidence to that               
          effect.  Rents are includable in gross income.  Sec. 61(a)(5).              
          Petitioner has failed to convince us that there is any error in             
          respondent’s adjustments increasing her gross income on account             
          of the omission of certain rental income.                                   
               E.  Petitioner’s Legal Arguments                                       
               Petitioner’s principal legal arguments in this case are                
          directed to the authority of the Government to tax her income and           
          the authority of the Court to hear her case.  Petitioner’s brief            
          contains a section titled “Petitioner’s Statement on Points of              
          Law”, which contains a list of petitioner’s legal arguments.  In            
          pertinent part, that list is as follows:                                    
               6.  Petitioner had no income within the meaning of the                 
               7.  Petitioner's real estate rents are not subject to                  
               an income tax as a matter of law.                                      
               8.  An income tax on petitioner's rents pursuant to                    
               Pollock is an unapportioned direct tax.                                

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  Next

Last modified: May 25, 2011