James C. and Katherine Wilkins - Page 1

                                   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                
                    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                    

               James C. and Katherine Wilkins, pro sese.                              
               Monica J. Miller, for respondent.                                      

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