Terri L. Blake - Page 4

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          Petitioner, following in the footsteps of numerous others who               
          have unsuccessfully attempted to rationalize a way to avoid                 
          paying Federal income tax, must also fail.  We find petitioner’s            
          arguments to be either wholly without merit and not worthy of               
          further analysis and/or previously addressed by this and other              
          courts.  See, for example, opinions holding that "Compensation              
          for labor or services, paid in the form of wages or salary, has             
          been universally, held by the courts of this republic to be                 
          income, subject to the income tax laws currently applicable."               
          United States v. Romero, 640 F.2d 1014, 1016 (9th Cir. 1981); see           
          Funk v. Commissioner, 687 F.2d 264 (8th Cir. 1982), affg. per               
          curiam T.C. Memo. 1981-506; Broughton v. United States, 632 F.2d            
          706, 707 (8th Cir. 1980); Hayward v. Day, 619 F.2d 716, 717 (8th            
          Cir. 1980); Rowlee v. Commissioner, 80 T.C. 1111, 1120 (1983).              
          Further, we are not obligated to exhaustively review and/or rebut           
          petitioner’s misguided contentions.  Crain v. Commissioner, 737             
          F.2d 1417 (5th Cir. 1984).                                                  
               Accordingly, we sustain respondent’s determination that                
          petitioner's wages are income for petitioner’s 1993 and 1994                
          taxable years.                                                              
               Respondent also determined additions to tax for 1993 and               
          1994 under section 6651(a)(1) (failure to file), and for 1993               
          under sections 6651(a)(2)2 (failure to pay tax) and 6654(a)                 

               2 It has been conceded that the determination of the                   
                                                             (continued...)           



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