- 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
law.
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