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regardless of whether petitioner pays Social Security and
medicare tax under section 3101.
Petitioner’s argument is completely without merit. It is
well established that income tax laws are constitutional. Connor
v. Commissioner, 770 F.2d 17 (2d Cir. 1985), affg. an unreported
Order of this Court; Abrams v. Commissioner, 82 T.C. 403, 406-407
(1984). Section 1(d) imposes a tax on the taxable income of
married individuals who do not file jointly. Section 3101 also
imposes a tax on the income of every individual under the Federal
Insurance Contributions Act. Section 3101 specifically states
that this tax is imposed “in addition to other taxes”. The
imposition of this tax does not mean that other taxes may not be
exacted. Under section 61(a)(1), compensation for services is
unequivocally included in gross income. Nowhere is it stated
that wages taxed under section 3101 should be exempt from being
included in gross income under section 61(a)(1). Because
petitioner is not exempt from Federal income tax, we sustain
respondent’s determination as to the deficiency in income tax.
Respondent has moved for a penalty under section 6673.
Under the applicable provisions of that section, this Court may
award a penalty to the United States of up to $25,000 when the
proceeding has been instituted or maintained by the taxpayer
primarily for delay or if the taxpayer’s position in such
proceeding is frivolous or groundless. Sec. 6673. Based on the
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