120 T.C. No. 7
UNITED STATES TAX COURT
JAMES C. AND KATHERINE WILKINS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10704-00. Filed February 26, 2003.
Ps claimed a refund of $80,000 on their 1998
Federal income tax return attributable to “black taxes”
or so-called slavery reparations.
Held: The Internal Revenue Code does not provide
a deduction, credit, or any other allowance for slavery
reparations.
Held further: The doctrine of equitable estoppel
is not a bar to R’s determination in this matter.
Therefore, R’s Motion for Summary Judgment shall be
granted.
James C. and Katherine Wilkins, pro sese.
Monica J. Miller, for respondent.
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