William C. Williams - Page 3




                                        - 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