- 6 -
689-690 (9th Cir. 1971), affg. per curiam T.C. Memo. 1969-159;
Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).
Furthermore, petitioner did not introduce into evidence his
Social Security checks or any documents establishing the amount
of his Social Security checks. If a party fails to introduce
evidence within that party’s possession, we may presume the
evidence would be unfavorable to that party. Wichita Terminal
Elevator Co. v. Commissioner, 6 T.C. 1158, 1165 (1946), affd. 162
F.2d 513 (10th Cir. 1947).
Petitioner’s only argument regarding the taxability of the
income in issue is a shopworn argument characteristic of tax-
protester rhetoric that has been universally rejected by this and
other courts. Wilcox v. Commissioner, 848 F.2d 1007 (9th Cir.
1988), affg. T.C. Memo. 1987-225; Carter v. Commissioner, 784
F.2d 1006, 1009 (9th Cir. 1986). We shall not painstakingly
address petitioner’s assertions “with somber reasoning and
copious citation of precedent; to do so might suggest that these
arguments have some colorable merit.” Crain v. Commissioner, 737
F.2d 1417, 1417 (5th Cir. 1984).
Accordingly, we sustain respondent’s determination regarding
the amount of taxable income received by petitioner.
B. Self-Employment Tax
Section 1401 imposes self-employment tax on self-employment
income. Section 1402 defines net earnings from self-employment
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011