Wallace F. and Mi-Ja H. Smith - Page 9




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          by UC) would be lost", and "savings were liquidated for safety as           
          'involuntary conversion'", and so forth.                                    
               Petitioners further contend that petitioner's dismissal from           
          Berkeley was an illegal retaliatory act carried out by officials            
          at Berkeley to punish petitioner for reporting various fraudulent           
          acts of Berkeley officials.  Petitioners also claim that                    
          administrative officials at Berkeley, along with generous                   
          benefactors of Berkeley, plotted to have petitioner killed for              
          reporting fraudulent activity.  Finally, petitioners contend that           
          the issuance of the notice of deficiency resulted from a                    
          conspiracy between Berkeley and the Internal Revenue Service to             
          harass petitioner for his whistle-blowing.                                  
               Petitioners did not assert a valid position or present any             
          evidence or authority to support their contention that the                  
          $45,955 in retirement distributions from Berkeley was not                   
          includable in gross income.  The arguments they advanced are                
          completely lacking in factual and legal foundation and, in                  
          essence, constitute a protest of the Federal tax laws.  Similar             
          types of arguments have been heard on numerous occasions by this            
          Court, as well as other courts, and have been consistently and              
          vehemently rejected.  The Court, here, sees no need to further              
          respond to such arguments with somber reasoning and copious                 
          citations of precedent, as to do so might suggest that                      
          petitioners' arguments possess some measure of colorable merit.             





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