Brenda J. Gammon - Page 6

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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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