- 7 -
Funk v. Commissioner, 687 F.2d 264, 265 (8th Cir. 1982), affg.
T.C. Memo. 1981-506; Lonsdale v. Commissioner, 661 F.2d 71, 72
(5th Cir. 1981), affg. T.C. Memo. 1981-122; United States v.
Romero, 640 F.2d 1014, 1016 (9th Cir. 1981) ("Compensation for
labor or services, paid in the form of wages or salary, has been
universally, held by the courts of this republic to be income,
subject to the income tax laws currently applicable."); United
States v. Buras, 633 F.2d 1356, 1361 (9th Cir. 1980); Abrams v.
Commissioner, supra at 407; Rowlee v. Commissioner, supra at
1119-1122; Reiff v. Commissioner, 77 T.C. 1169, 1173 (1981);
Reading v. Commissioner, 70 T.C. 730 (1978), affd. 614 F.2d 159
(8th Cir. 1980); McNeel v. Commissioner, T.C. Memo. 1995-211;
Fischer v. Commissioner, T.C. Memo. 1994-586; Zyglis v.
Commissioner, T.C. Memo. 1993-341, affd. without published
opinion 29 F.3d 620 (2d Cir. 1994); Fox v. Commissioner, T.C.
Memo. 1993-277, affd. without publised opinion 69 F.3d 543 (9th
Cir. 1995); Williams v. Commissioner, T.C. Memo. 1988-368; Allen
v. Commissioner, T.C. Memo. 1987-242; Hebrank v. Commissioner,
T.C. Memo. 1982-496; see sec. 61(a)(1).
Because the petition fails to state a claim upon which
relief can be granted, we shall grant respondent's motion to
dismiss. See Scherping v. Commissioner, 747 F.2d 478 (8th Cir.
1984).4
4 Respondent's motion includes a request that the Court
award a penalty to the United States in an appropriate amount
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