- 21 -
that would be expected ONLY of an accredited
officer of the Court. The deportment of the
Judge in this hearing surely violated the Maxim
of Jurisprudence noted in CIV � 3512, which
states, "One must not change his purpose to the
injury of another."
Finally, Mr. Webber contends that he filed his 1993
return on October 17, 1994, which was timely because
October 15, 1994, fell on Saturday. The notice of
deficiency states that Mr. Webber's return was filed on
October 19, 1994. This contention is frivolous because
Mr. Webber introduced no evidence regarding the manner in
which his 1993 return was filed or the date on which such
filing took place. Accordingly, there is no basis in the
record to overturn respondent's determination on this
point.
Each of the contentions raised by petitioners is
frivolous or groundless and none of them merit discussion.
See Wilcox v. Commissioner, 848 F.2d 1007, 1008 (9th Cir.
1988) (stating that paying taxes is not voluntary), affg.
T.C. Memo. 1987-225; Carter v. Commissioner, 784 F.2d 1006,
1009 (9th Cir. 1986) (rejecting taxpayer's argument that
the income tax is voluntary); Abrams v. Commissioner, 82
T.C. 403, 407 (1984) (stating that gross income under
section 61 means all income from whatever source derived);
Rowlee v. Commissioner, 80 T.C. 1111, 1116-1117, 1120
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