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When this case was called for trial and for a hearing
on respondent's motion for judgment on the pleadings,
petitioner called no witnesses and offered no documents
or other evidence for the record. Petitioner merely
reiterated the tax protester arguments that are set forth
in the attachments to his trial memorandum. Specifically,
petitioner argued that the 16th Amendment to the
Constitution is unconstitutional and that wages are not
income.
As we advised petitioner in the Order described above,
petitioner's arguments have previously been considered and
rejected by this and other courts. See, e.g., United
States v. Connor, 898 F.2d 942 (3d Cir. 1990); Coleman v.
Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Connor v.
Commissioner, 770 F.2d 17, 20 (2d Cir. 1985); Perkins v.
Commissioner, 746 F.2d 1187, 1188 (6th Cir. 1984), affg.
per curiam T.C. Memo. 1983-474; Funk v. Commissioner, 687
F.2d 264, 265 (8th Cir. 1982), affg. per curiam T.C. Memo.
1981-506; Abrams v. Commissioner, supra; Rowlee v.
Commissioner, supra.
In view of the fact that petitioner called no
witnesses and introduced no other evidence into the
record, we find that petitioner has not met his burden
of disproving the determinations made by respondent in
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