Dawson Craig Lane - Page 3

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          letter.”  The letter attached to Form 1040A for 2001 was signed             
          by petitioner and asserted:                                                 
                    Several years ago I became aware of the immoral                   
               activities that our government was involved in with my                 
               tax dollars.  At that time I adjusted my life style so                 
               that I would not owe and taxes and therefore not be                    
               supporting this activity.  However, last year I found                  
               it necessary to take a ‘normal’ job and thus have had                  
               to file the enclosed return this year.  I have re-                     
               quested on the return that all money collected through                 
               payroll deductions be returned.  As long as one child                  
               is murdered in the womb with tax dollars, or one young                 
               person is being taught premarital sex of OK in school                  
               or one family is being broken up for easy welfare money                
               or any of the other inappropriate ways the government                  
               is encouraging sin, then I’m afraid that I can not                     
               contribute.  As I see it our laws allow for people of                  
               faith (i.e. the Amish and the Mennonite) to be exempt                  
               from taxes on moral grounds and so I claim these exemp-                
               tions.  [Reproduced literally.]                                        
               In determining the taxable income of $18,031 reported in               
          Form 1040A for 2001, petitioner and Ms. Lane claimed dependency             
          exemptions for their sons Caleb C. Lane (Caleb) and Joshua D.               
          Lane (Joshua), both of whom were at all relevant times citizens             
          and residents of the United States.  In claiming such exemptions,           
          petitioner and Ms. Lane stated “NONE” after each son’s name in              
          the space provided in Form 1040A for 2001 for “Dependent’s social           
          security number”.                                                           
               Respondent summarily disallowed the personal exemptions                
          claimed for Caleb and Joshua in Form 1040A for 2001, thereby                
          increasing (1) the taxable income shown in that form from $18,031           
          to $23,831 and (2) the total tax shown in that form from $2,704             
          to $3,574.  Respondent allowed a rate reduction credit of $600,             

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