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wrong. “Person” is the generic term; it usually refers to human
beings; when it is extended to include other entities, such as
corporations, they are included in the definition of person and,
to provide clarity and contrast, the term “individual” is applied
to human beings.
Petitioners are “individuals” within the meaning of the
Internal Revenue Code. The fact that the term “individual” is
not defined in the Internal Revenue Code is also of no moment.
As previously stated, words in the Internal Revenue Code have
their commonly accepted meanings as used in common speech.
Petitioners display similar obtuseness in asserting that the
words of the Internal Revenue Code do not actually impose income
tax liability on them. Petitioners have been led astray by
whoever has sold them the bill of goods that they have so
laboriously written out and filed as their brief. All that is
required is actually to read the Internal Revenue Code. Section
1, entitled “Tax Imposed”, provides in subsection (a):
There is hereby imposed on the taxable income of--
(1) every married individual * * * who makes
a single return jointly with his spouse under
section 6013 * * *
* * * * * * *
a tax determined in accordance with the following table:
* * * * * * *
If taxable income is: The tax is:
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