Roland Allen Pelletier - Page 3

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                  I disagree with all charges, changes and                            
                  adjustments in the Notice of Deficiency.  It                        
                  is my contention that the 16th Amendment to                         
                  the Constitution is illegal in that it violates                     
                  the basic body of the Constitution (as ratified),                   
                  tramples over the bill of rights and, collects                      
                  taxes upon wages rather than Income as specified                    
                  in the amendment.                                                   
                  Cite:  Alexander Hamilton, Federalist # 78:                         
                  "There is no position which depends on clearer                      
                  principles than that every act of a delegated                       
                  authority, contrary to the tenor of the commis-                     
                  sion under which it is exercised, is void.  No                      
                  legislative act, therefore, contrary to the                         
                  Constitution can be valid."                                         

                  The Court calendared this case for trial at a trial                 
             session of the Court scheduled to commence in Pittsburgh,                
             Pennsylvania.  The Court also issued the Standing Pre-Trial              
             Order directing the parties, among other things, to submit               
             a trial memorandum not less than 15 days before the first                
             day of the trial session.                                                
                  The Court received petitioner's trial memorandum                    
             several months before the date scheduled for the trial                   
             session.  Petitioner's trial memorandum states that he                   
             intended to call no witnesses.  As to the issues in the                  
             case, petitioner's trial memorandum states:  "See                        
             Attached."  One attachment, entitled "STIPULATIONS OF                    
             Fact", sets forth 20 "facts *** to be stipulated or not                  







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