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passages from the petition previously quoted. See Abrams v.
Commissioner, 82 T.C. 403 (1984); Rowlee v. Commissioner, 80 T.C.
1111 (1983); McCoy v. Commissioner, 76 T.C. 1027 (1981), affd.
696 F.2d 1234 (9th Cir. 1983).
The Court's order dated October 6, 1995, provided petitioner
with an opportunity to assign error and allege specific facts
concerning her liability for the taxable year in issue.
Unfortunately, petitioner failed to respond to the Court's order.
We see no need to catalog petitioner's arguments and
painstakingly address them. As the Court of Appeals for the
Fifth Circuit has remarked: "We perceive no need to refute these
arguments with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit." Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984). Petitioner's arguments are nothing other than a
variation on the theme that wages are not income. Suffice it to
say that both this and other Federal courts have consistently and
uniformly held for many years that wages are income and that a
taxpayer has no basis in his or her labor. E.g., Beard v.
Commissioner, 793 F.2d 139 (6th Cir. 1986), affg. per curiam 82
T.C. 766 (1984); Coleman v. Commissioner, 791 F.2d 68, 70 (7th
Cir. 1986); Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir.
1986); Olson v. United States, 760 F.2d 1003, 1005 (9th Cir.
1985); United States v. Burton, 737 F.2d 439, 441 (5th Cir.
1984); Gattuso v. Pecorella, 733 F.2d 709, 710 (9th Cir. 1984);
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