Ritchie v. Commissioner
United States Tax Court
Petitioner, a tax protester, filed a Form 1040 for 1976, in which he listed no gross or taxable income despite $ 10,836.44 in W-2 wages. His petition alleged the respondent violated his constitutional rights, that his wages were in "illegal fiat paper money" and were not income, that the Tax Court should be treated as an administrative agency, and that he is entitled to a jury trial. Petitioner failed to appear at trial.
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Petitioner, a tax protester, filed a Form 1040 for 1976, in which he listed no gross or taxable income despite $ 10,836.44 in W-2 wages. His petition alleged the respondent violated his constitutional rights, that his wages were in "illegal fiat paper money" and were not income, that the Tax Court should be treated as an administrative agency, and that he is entitled to a jury trial. Petitioner failed to appear at trial. Held, judgment is granted to respondent by default for the deficiency set forth in the statutory notice. Held, further, respondent has sustained his burden of proof as to the…
1Opinion of the Court
Earl Russell Ritchie, Jr., Petitioner v. Commissioner of Internal Revenue, Respondent
Ritchie v. Commissioner
Docket No. 12542-77
United States Tax Court
72 T.C. 126; 1979 U.S. Tax Ct. LEXIS 138;
April 12, 1979, Filed
Petitioner, a tax protester, filed a Form 1040 for 1976, in which he listed no gross or taxable income despite $ 10,836.44 in W-2 wages. His petition alleged the respondent violated his constitutional rights, that his wages were in "illegal fiat paper money" and were not income, that the Tax Court should be treated as an administrative agency, and that he is entitled to a jury trial.…
2Cases cited5 opinions
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Gilday v. CommissionerUnited States Tax Court · 1974
- Ritchie v. CommissionerUnited States Tax Court · 1979
- Crowder v. CommissionerUnited States Tax Court · 1978