Harold A. Lange - Page 6

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          capital value of labor is equal to the value of wages and                   
          therefore wages do not constitute income or create a zero gain.             
               We warned petitioner at calendar call in Columbia, Tennessee           
          (Nashville session) and also during trial that, if he continued             
          to raise the type of arguments he was advancing, he was at risk             
          of having a penalty under section 6673 imposed.  He persisted in            
          advancing these arguments at trial.  The Court again warned                 
          petitioner in a written order dated June 7, 2005, regarding                 
          additional submissions petitioner sent the Court after trial.               
                                       OPINION                                        
               Petitioner raises the same issues here as he did in docket             
          No. 7178-03 regarding 2000 on whether what he filed constituted a           
          valid return, whether the pension distributions and Social                  
          Security benefits he received were taxable, and whether he is               
          liable for the estimated tax addition.  We issued an opinion on             
          July 19, 2005, in which we discussed in length all these issues             
          and petitioner’s arguments.  Lange v. Commissioner, T.C. Memo.              
          2005-176.  Because these issues in Lange are the same here, our             
          holdings on these issues apply here.  Take v. Commissioner, T.C.            
          Memo. 1985-388 (holding in a prior opinion on the same issue                
          applies to the later year); Frazier v. Commissioner, T.C. Memo.             
          1979-515 (same), affd. 638 F.2d 63 (8th Cir. 1981).  We briefly             
          discuss these issues.                                                       
               There are two additional issues we must also determine here            
          that were not raised in Lange.  First, we must decide whether               
          petitioner may claim itemized deductions if his wife filed a                





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