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B. Amounts Petitioner Received in 1998, 1999, and 2001
Petitioner received distributions from Nationwide Life
Insurance Co. of $43,222 in 1998 and $84,445 in 1999. He was not
disabled in 1998 or 1999. He was 48 years old on December 31,
1998.
In 1998, petitioner received gambling winnings of $1,451
from Oaklawn Jockey Club, Inc. and $660 from Fair Grounds Corp.
In 1999, petitioner received gambling winnings of $1,120 from
Oaklawn Jockey Club, Inc., $1,612 from Turfway Park, LLC, $1,782
from Southland Racing Corp., $636 from Louisiana Downs, and
$1,036 from Finish Line Management.
In 2001, petitioner received nonemployee compensation of
$122,538 from Electrical Engineering Professional Services, Inc.
OPINION
A. Whether Respondent Correctly Determined Petitioner’s
Deficiencies in Income Tax for 1998, 1999, and 2001
Petitioner stipulated that he received income as determined
by respondent. However, he contends that he is not subject to
Federal income tax, his receipts are not taxable, payment of
income tax is voluntary, requiring him to pay income tax violates
the U.S. Constitution, and he is not liable for income tax
because he is Catholic. We disagree.
Petitioner’s arguments are frivolous. We need not refute
them with somber reasoning and copious citation of precedent; to
do so might suggest that they have some colorable merit. See
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