Joseph E. Simanonok - Page 9




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               Docket No. 41603-86                                                    
               In docket No. 41603-86, the Court again 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 1979,               
          1980, and 1983; also, the Court again awarded damages to the                
          United States against petitioner in the amount of $5,000 pursuant           
          to section 6673.                                                            
               As in the prior case, the deficiencies were attributable to            
          unreported wages and pension receipts, and petitioner again                 
          alleged that respondent lacked jurisdiction over him and that               
          wages and pension benefits received as a retired military officer           
          were not income and were not subject to income tax.                         
               The Court of Appeals for the Eleventh Circuit dismissed                
          petitioner’s appeal.                                                        
               Docket No. 1566-91                                                     
               In docket No. 1566-91, the Court denied: (1) Petitioner’s              
          motion for relief alleging that the Court lacked jurisdiction and           
          that respondent had failed to state a claim; (2) petitioner’s               
          motion to waive filing fee; and (3) petitioner’s motion for                 
          summary dismissal for lack of jurisdiction and respondent’s                 
          failure to state a claim.  Thereafter, because petitioner failed            
          to respond to the Court’s order directing the filing of a proper            







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