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that this income is taxable. Petitioner's responses relating to
these items also include without explanation the word
"jurisdiction".
4. Petitioner denies that he resided in California from
1989 to 1992. Petitioner responded as follows: "Did not
'reside' as that term is stipulatively used in Amendment 14 to
the U.S. Constitution. Jurisdiction."
Respondent attached several exhibits to the request for
admissions and the motion for summary judgment. The exhibits,
and petitioner's responses to respondent's request for
admissions, are as follows:
1. A copy of the notices of deficiency issued to
petitioner on: (a) March 9, 1994, for 1989 to 1991; and (b)
September 8, 1994, for 1992. Petitioner admitted receipt, but
denied that he is liable for income taxes. Petitioner stated
"jurisdiction" without explanation.
2. Copies of several statements or letters from petitioner
to respondent. Petitioner admits.
3. A copy of a letter from American Airlines to Frederick
M. Fox, dated September 2, 1992. Petitioner admits.
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