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taxable income to recipient).
* * * * * * *
The record as a whole plainly demonstrates that
petitioner well knew that his income was taxable.
Petitioner has appeared before this Court raising
frivolous and meritless arguments previously. See
Simanonok v. Commissioner, 731 F.2d 743 (11th Cir.
1984), affg. an unpublished order of this Court.[7] His
arguments have been rejected in many decisions by this
Court in the recent past. We conclude that petitioner
is maintaining his action in this Court primarily for
delay and that his position in these proceedings is
frivolous and groundless. Accordingly, on our motion,
we award the United States damages in the amount of
$5,000 pursuant to section 6673. Coulter v.
Commissioner, 82 T.C. 580 (1984); Abrams v.
Commissioner, 82 T.C. 403 (1984).
The Court of Appeals for the Eleventh Circuit affirmed this
Court’s order of dismissal and decision.
7 In Simanonok v. Commissioner, 731 F.2d 743, 744 (11th Cir.
1984), the Court of Appeals rejected petitioner’s contention that
the Tax Court is unconstitutional. The Court of Appeals also
rejected petitioner’s contentions (inter alia) that he is not an
individual subject to tax, that he is not required to file
returns, and that he did not receive income because his paychecks
were received in exchange for his costs and disbursements of
labor. See Motes v. United States, 785 F.2d 928 (11th Cir. 1986)
(citing Simanonok v. Commissioner, supra, for the proposition
that claims such as wages are not income subject to tax are
frivolous); Hyslep v. United States, 765 F.2d 1083, 1084 (11th
Cir. 1985) (same).
In Simanonok v. United States, 76 AFTR2d 95-6565 (1st Cir.
1995), the Court of Appeals for the First Circuit imposed double
costs on petitioner because his appeal from an order of the
District Court was frivolous in part. As relevant herein, the
Court of Appeals stated as follows:
Simanonok claimed that his military status exempted him
from federal income taxation, a claim which he knew was
frivolous. Other courts have told him so, and he has
been sanctioned for making it.
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