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statute cited in the amended petitions, 50 U.S.C. section 1520
(1982), has long since been repealed. When it was effective, the
statute related to the testing of chemical and biological agents
on humans. Clearly such a statute is not relevant to our
redetermination of any deficiency in petitioners’ Federal income
taxes.
In the amended petitions, petitioners state that
“[petitioners bring] only an issue of law before the court.” In
petitioners’ responses (to the motions for judgment on the
pleadings), petitioners claim that that no longer is the case.
Nevertheless, petitioners have not moved to amend the amended
petitions to aver any facts in support of their assignments of
error. See Rules 34(b), 41(a). Indeed, in petitioners’
responses to the motions, petitioners’ claim: “[t]here is no
evidence” (1) “to suggest that there is a bona fide political
relationship between the petitioners and the ‘UNITED STATES’ and
the ‘STATE OF CALIFORNIA’” and (2) “that the petitioners are
subject to the written will of individuals called ‘CONGRESSMEN’”.
Those claims do not raise any factual issue relevant to our
redetermination of the deficiencies determined by respondent.
Those are frivolous claims of no merit. Petitioners have raised
no factual issues for decision by us.
None of the petitions or amended petitions assign any error
that we consider justiciable: Petitioners rely on meritless tax-
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