- 4 -
deemed to be conceded. Rule 34(b)(4); Jarvis v. Commissioner, 78
T.C. 646, 658 n.19 (1982); Gordon v. Commissioner, 73 T.C. 736,
739 (1980).
Petitioner has not offered any evidence to show that
respondent's determination is in error. We, therefore, uphold
respondent's determination as modified by his concession.
The petition, amended petitions, and petitioner's brief
contain nothing but typical tax protester rhetoric. We see no
need to address painstakingly petitioner's basic arguments.
Indeed, they have already been addressed by another court.1
Petitioner is not exempt from Federal income tax. See Abrams v.
Commissioner, 82 T.C. 403, 406-407 (1984).
Except with respect to
the addition to tax under
section 6654, decision will
be entered for respondent.
1See In re Kearney, No. 96-45972-399 (Bankr. E.D. Mo., Mar.
20, 1997).
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