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oral testimony and exhibits admitted at trial. When the petition
was filed, petitioner lived in San Diego, California.
Background
Petitioner failed to file an income tax return for the year
1991. Respondent determined a deficiency in petitioner's 1991
Federal income tax of $3,074 using information provided by third
parties. In the notice of deficiency, respondent determined that
petitioner failed to report wages, interest, and dividends of
$23,714 and taxable unemployment compensation of $2,280.
Petitioner claims that $570 of the unemployment compensation he
received in 1991 relates to the 1990 taxable year and should not
be included in his 1991 gross income. Petitioner also objects to
the assignment of this case to a Special Trial Judge for hearing
and decision and asserts that the assignment violates his
constitutional rights. Petitioner further asserts that the Tax
Court is jurisdictionally barred from deciding constitutional
questions.
Discussion
1. Constitutional Arguments
Petitioner's constitutional arguments are wholly frivolous.
Petitioner asserts that the Tax Court is unconstitutional
because it was established pursuant to the provisions of Article
I of the U.S. Constitution rather than Article III. This
argument is wholly without merit. It is well established that
functions such as those performed by the Tax Court can be
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