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the Internal Revenue Code.” Notwithstanding the Court’s effort
to explain pertinent provisions of the Code, specifically
including sections 1 and 6673, petitioner persisted in advancing
what may only be described as tax protester arguments.
A. Petitioner’s Income Tax Liabilities
Section 1 of the Internal Revenue Code imposes a tax on the
taxable income of individuals. Section 63(b) defines “taxable
income”, as applicable to petitioner’s situation, as gross income
less the standard deduction and one personal exemption. Section
61(a)(1), (4) defines gross income to mean “all income from
whatever source derived, including * * * Compensation for
services * * * [and] Interest”.
As detailed above, petitioner received gross income in the
form of wages and interest income for the years in issue in the
following amounts:
1996 1997
Compensation $22,338 $23,749
Interest income 5 30
Gross income 22,343 23,779
Petitioner's taxable income for the years in issue is as
follows:
1996 1997
Gross Income $22,343 $23,779
less:
Personal exemption -2,550 -2,650
Standard deduction -4,000 -4,150
Taxable income 15,793 16,979
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Last modified: May 25, 2011