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anyway, even though I didn’t have to.
E. Prior Litigation by Petitioner in This Court
Since 1986, petitioner has commenced at least five other
cases in this Court, all of which have been dismissed.
A. Docket No. 672-86
In docket No. 672-86, the Court dismissed petitioner’s case
for failure to state a claim upon which relief can be granted.
In its order of dismissal and decision, the Court sustained
respondent’s determination of deficiencies in income taxes and
additions to tax for the taxable years 1981 and 1982; also,
acting sua sponte, the Court awarded damages to the United States
against petitioner in the amount of $5,000 pursuant to section
6673. In taking this action, the Court stated, in part, as
follows:
The deficiencies were attributable to unreported
wages and pension receipts. * * *
In his amended petition * * * petitioner alleged
that respondent lacks jurisdiction over him and that
wages and pension benefits which he received as a
retired military officer are not income and are not
subject to income tax.
Petitioner’s tax protestor arguments repeatedly
have been rejected by this Court and others as
inapplicable or without merit. See, e.g., Rowlee v.
Commissioner, 80 T.C. 1111 (1983). Clearly, petitioner
is an individual subject to Federal income tax, he is
required to file Federal income tax returns, his
military and other income is subject to Federal
taxation and he is subject to the jurisdiction of this
court. See, e.g., Hyslep v. United States, 765 F.2d
1083 (11th Cir. 1985); Howell v. Commissioner, T.C.
Memo. 1981-631 (holding that military pensions are
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