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St. Judes Catholic Church 2,900
(nonemployee compensation)
Chesne Boren Music 850
(nonemployee compensation)
Bank of America 18
(interest)
Atlantic Financial Federal 33
Savings Bank
(interest)
Jobee Development Company 1,125 800 2,250 1,012
(dividend)
Marvin Goodson, Alvin Duras – 916
Co-Trustees
(capital gain)
The amounts listed above as wages and nonemployee
compensation were paid to petitioner in consideration of
contractual services performed by him. The amounts identified as
interest, dividend, and capital gain were likewise received by
petitioner as personal earnings.
Discussion
Petitioner contends that Federal income tax statutes,
including sections 1, 3, 61, and 1401, may not constitutionally
be applied to a private independent contractor or citizen such as
himself. He argues that to subject persons who are not employees
of a Government-created or -sanctioned entity to the tax laws
both contravenes the language of the statutes and constitutes a
violation of due process. He additionally claims that, because
he is contesting the power to tax rather than the amount of tax,
the burden of proof in this matter should rest upon respondent.
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Last modified: May 25, 2011