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property. In that letter, in the course of making her
constitutional argument, she states: “Both Pollock and Brushaber
support this conclusion and imposed the income tax on ‘wages,
salaries and profits from other activities’. I have no wages,
salaries or profits from my rental property.” (Emphasis added.)
Petitioner refused to stipulate respondent’s proposed
findings of fact, stating that respondent’s figures for gross
income were “grossly inflated”.
In the posttrial memorandum, petitioner states, as a point
of law: “Petitioner’s real estate rents are not subject to an
income tax as a matter of law.” She argues: “I honestly truly
believe that the income tax is voluntary and that I had no
legally defined income and that an unapportioned income tax can
not be levied on real estate rents.”
OPINION
I. Relevant Authority
A. Weimerskirch v. Commissioner
In Weimerskirch v. Commissioner, 596 F.2d 358 (9th Cir.
1979), revg. 67 T.C. 672 (1977), the Court of Appeals first
stated that, in an unreported income case, before the
Commissioner may enjoy the presumption of correctness that
results from the burden of proof’s being borne by the taxpayer
(hereafter, the presumption of correctness), the Commissioner
must offer some substantive evidence linking the taxpayer to an
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