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pursuant to 26 U.S.C. 7214 and 18
U.S.C. 241. Section 7214 makes it a
crime for IRS agents to seek to extract
"other or greater sums than authorized
by law" and to engage in "extortion and
willful oppression under color of law."
To the extent that IRS employees
capriciously, wantonly, and arbitrarily
disregard the court decisions,
statutes, and other references con-
tained in this document, they will be
in criminal violation of these statutes
and are, accordingly, being put on such
notice.
Signed William S. Webber, Jr. Date September 3, 1997
William S. Webber, Jr.
1The word "income" is not defined in the
Internal Revenue Code (See U.S. v. Ballard, 535
F.2d 400, 404). But, as stated above, it can
only be a derivative of corporate activity.
The Supreme Court has held this numerous times.
"Whatever difficulty there may be about a precise
and scientific definition of 'income' it imports,
as used here * * * the idea of gain or increase
arising from corporate activities." See Doyle
v. Mitchell, 247 U.S. 179. "Certainly the term
'income' has no broader meaning in the 1913 Act
than in that of 1909 (See Stratton's Independence
v. Howbert, 231 U.S. 399, 416, 417), and we
assume that there is no difference in its meaning
as used in the two acts." Southern Pacific Co.
v. John Z. Lowe, Jr., 247 U.S. 330, 335.
The document attached to Mr. Webber's 1993 "amended return"
is virtually identical to the above.
OPINION
Petitioners make eight frivolous contentions in their
posttrial briefs. First, petitioners allege that the
expenses disallowed by respondent are "ordinary and
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