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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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Last modified: May 25, 2011