- 3 -
Constructors, Inc., Fluor Daniel Service Corporation, Harmony
Corporation, U.S. Contractors, Inc., Mark III, Inc., Gulf States,
Inc., Instrument & Electric Corporation, and Harbert-Yeargin,
Inc. in the amounts of $1,431, $7,702, $700, $1,252, $2,418,
$7,445, $2,549, and $9,748, respectively.
In the statutory notice of deficiency, in accordance with
the reports by third party employers, respondent determined that
in 1995 petitioner received wages in the amount of $33,245.
Petitioner presented no evidence at trial to refute respondent's
determinations but stipulated the accuracy of respondent's
determinations concerning his earnings during 1995. Petitioner
argued that this Court should dismiss the case for lack of
jurisdiction because as a citizen of Texas he is exempt from the
Federal income tax law, that the U.S. Constitution forbids
taxation of compensation received for personal services, and that
the Commissioner is without authority to act absent self-
assessment and voluntary compliance. At trial petitioner orally
moved for dismissal for lack of jurisdiction on grounds similar
to those summarized above, and petitioner's motion to dismiss was
denied.
Discussion
Section 61 provides that "gross income means all income from
whatever source derived, including (but not limited to) * * *
Compensation for services." Petitioner's contention that he is
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011