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OPINION
Petitioners do not challenge the facts on which respondent's
determinations are based, nor the calculation of tax.
Petitioners have stipulated that they received, among other
things, wages and interest during the taxable years at issue.
Petitioners' argument is merely that they have not been shown any
law that provides they are subject to tax. This is not accurate.
Respondent's trial memorandum provided petitioners with legal
authority regarding their duties as taxpayers. At trial, the
Court also directed petitioners' attention to section 61(a)
regarding gross income. Nevertheless, petitioners continue to
seek to avoid the incidence of Federal income tax by advancing
hackneyed rhetoric that has been universally rejected by this and
other courts. See, e.g., Wilcox v. Commissioner, 848 F.2d 1007
(9th Cir. 1988), affg. T.C. Memo. 1987-225. We shall not
painstakingly address petitioners' assertions "with somber
reasoning and copious citation of precedent; to do so might
suggest that these arguments have some colorable merit." Crain
v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Suffice to
say, petitioners are subject to Federal income tax during the
relevant years, and we sustain respondent's deficiency
determinations.
In addition, respondent determined additions to tax under
sections 6651(a) and 6654(a), and an accuracy-related penalty
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Last modified: May 25, 2011