Henry F. Wesselman - Page 3

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          failed to pay the requisite amount of estimated income taxes for            
          1991, 1992, and 1993.                                                       
               On June 16, 1995, petitioner filed a petition in which he              
          disputes all of the deficiencies and additions to tax.  In his              
          petition he also alleges that although he is a "state citizen of            
          Illinois [not State of Illinois]", he is not a United States                
          citizen2, or "resident alien", and is not a nonresident alien               
          that is engaged in a U.S. trade or business.                                
               Respondent filed an answer to the petition on July 10, 1995,           
          followed on August 14, 1995, by the subject motion for summary              
               By Order dated August 17, 1995, this matter was set for                
          hearing in St. Louis, Missouri, on October 2, 1995.  The case was           
          called for hearing on that date and both petitioner and counsel             
          for respondent appeared.  At the hearing, respondent waived oral            
          argument in support of her motion.  Petitioner's oral argument              
          consisted of the usual, patently frivolous, tax protester                   
               Although admitting to "having a job" and to receiving                  
          "compensation" for his work, petitioner nevertheless takes the              
          position that for the years 1991 through 1993, he was not subject           
          to Federal income tax because: (a) "26 C.F.R." is not published             

          2In an attempt to have his cake as well as eat it,                          
          petitioner states, in a document denominated "Affidavit in                  
          Support of Petition", that Illinois is "united by and under the             
          Constitution of the United States."                                         

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