- 8 -
washed the airplane. The record does not indicate how often
Mr. Frank did those things. Petitioner spoke with flight
schools (not otherwise identified in the record) to find the
best rate for leasing, maintaining, and insuring the airplane.
Petitioner reported a $2,773.52 loss for the airplane in
1991 and a $3,672.39 loss in 1992.
OPINION
A. Whether Petitioners Are Exempt From Federal Income Tax
Petitioners contend that they are not subject to Federal
income tax because Mr. Frank is a "common laborer" and has an
"occupation of common right". Petitioners also contend that they
revoked their tax returns for the years at issue and that, as a
result, they have no contract with respondent; that they are not
taxpayers; and that we lack jurisdiction because they moved to
withdraw their petition, which we denied. We disagree.
We have jurisdiction over this case because respondent
properly issued notices of deficiencies to petitioners for the
years in issue and petitioners timely filed a petition with this
Court. Secs. 6212(a) and 6213(a); Stamos v. Commissioner, 95
T.C. 624, 626 (1990), affd. without published opinion 956 F.2d
1168 (9th Cir. 1992).
Wages are income and a tax on wages is constitutional.
Coleman v. Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Crain
v. Commissioner, 737 F.2d 1417, 1417-1418 (5th Cir. 1984).
Mr. Frank received wages for his work as a nuclear engineer at a
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011