Wnuck v. Commissioner
United States Tax Court
R determined a deficiency in P's 2007 income tax on the basis of wages that P did not report. At trial P admitted, "I exchanged my skilled labor and knowledge for pay". In a bench opinion the Court held for R, ruled that P's arguments were frivolous, imposed on P a penalty of $1,000 pursuant to I.R.C. sec. 6673(a), and warned P that if he repeated his frivolous positions he faced the risk of a steeper penalty.
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R determined a deficiency in P's 2007 income tax on the basis of wages that P did not report. At trial P admitted, "I exchanged my skilled labor and knowledge for pay". In a bench opinion the Court held for R, ruled that P's arguments were frivolous, imposed on P a penalty of $1,000 pursuant to I.R.C. sec. 6673(a), and warned P that if he repeated his frivolous positions he faced the risk of a steeper penalty. After the Court entered decision, P moved for reconsideration on the grounds that the Court had not adequately addressed his arguments. Held: P was not entitled to a Court opinion…
1Opinion of the Court
SUPPLEMENTAL OPINION
Gustafson, Judge:
Courts confronting frivolous arguments against the constitutionality, validity, applicability, and mandatory character of the income tax often aptly quote Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984), which stated, “We perceive no need to refute these arguments with somber reasoning and copious citation of precedent”. We take this occasion to explain why it is usually not expedient to discuss and refute in detail the frivolous arguments that some litigants attempt to press in the Tax Court, and why litigants who press such arguments are not…
2Cases cited21 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Glenn Crain v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Helvering v. Morgan's, Inc.Supreme Court of the United States · 1934
16 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
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- Whistleblower 21276-13W v. Comm'rUnited States Tax Court · 2016
- Winslow v. CommissionerUnited States Tax Court · 2012
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