T.C. Memo. 1997-48
UNITED STATES TAX COURT
WAYNE D. BUMGARNER, Petitioner v. COMMISSIONER OF
INTERNAL REVENUE, Respondent
Docket No. 407-95. Filed January 27, 1997.
P instituted this proceeding claiming that his
wages and nonemployee compensation are not income
subject to tax. Held: R's determinations of income
tax deficiencies and additions to the tax under secs.
6651(a) and 6654(a), I.R.C., are sustained. Held,
further, on the Court's own motion P must pay a penalty
to the United States in the amount of $1,000 since P's
position in this proceeding is frivolous and
groundless. Sec. 6673(a), I.R.C.
Wayne D. Bumgarner, pro se.
Shirley M. Francis, for respondent.
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