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OPINION
Gross Income
Under section 61, Congress defined gross income as all
income from whatever source derived. See Commissioner v.
Glenshaw Glass Co., 348 U.S. 426, 430 (1955); Abrams v.
Commissioner, 82 T.C. 403, 407 (1984). This includes income from
a business. See sec. 61(a)(2). Petitioners do not challenge
respondent’s calculation of petitioners’ income. Petitioners, in
fact, stipulate that during 1994, Mr. Knelman received, but
failed to report, $14,555 of income from the landscaping
business.
Notwithstanding the express language of section 61,
petitioners contend that they are not required to pay any Federal
income tax on this income. Petitioners advance shopworn
arguments characteristic of tax-protester rhetoric that has been
universally rejected by the courts. See Williams v.
Commissioner, 114 T.C. 136, 138-139 (2000); Boyce v.
Commissioner, T.C. Memo. 1996-439, affd. without published
opinion 122 F.3d 1069 (9th Cir. 1997); Fair v. Commissioner, T.C.
Memo. 1994-276, affd. without published opinion 60 F.3d 833 (9th
Cir. 1995). Petitioners allege: (1) There are no provisions in
the Internal Revenue Code requiring U.S. citizens to pay Federal
income tax on income earned in the United States; (2) the income
which the landscaping business earned was not gross income and
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Last modified: May 25, 2011