-6-
distributions were properly taxable to petitioner as determined
by respondent.
Petitioner’s claim with respect to the denied patent
application is not properly before this Court. The Tax Court is
a court of limited jurisdiction, and we may exercise that
jurisdiction only to the extent authorized by Congress. Naftel
v. Commissioner, supra at 529. We do not have jurisdiction to
consider claims related to a denied patent application. As to
petitioner’s arguments with respect to the denial of his right to
vote, the Internal Revenue Code simply does not provide that an
inmate denied the right to vote is exempt from taxation.
In the absence of any genuine dispute as to a material fact
in this case, we shall grant respondent’s motion for summary
judgment.
To reflect the foregoing,
An appropriate order and
decision will be entered.
Page: Previous 1 2 3 4 5 6
Last modified: March 27, 2008