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reached the conclusion that amounts he received from
any and all sources do not constitute income.
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 addressing the question of
whether compensation for labor is not subject to tax,
such as Funk v. Commissioner, 687 F.2d 264 (8th Cir.
1982), affg. 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
* * *
In an effort to help petitioners understand why and how their
selective reading of dicta in old cases is at odds with more
recent Supreme Court opinions that set forth the current correct
approach to interpreting and applying the Internal Revenue Code
that is followed by the Federal courts, we make the following
additional observations.
Justice Holmes not only said, in Compania General de Tabacos
de Filipinas v. Collector, 275 U.S. 87, 100 (1927), that “Taxes
are what we pay for civilized society”, but in his article, “The
Path of the Law”, 10 Harv. L. Rev. 457, 461 (1897), that “The
prophecies of what the courts will do in fact, and nothing more
pretentious, are what I mean by the law”, and “a legal duty so
called is nothing but a prediction that if a man does or omits
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