Leroy H. Nyhus v. Commissioner of Internal Revenue

Petitioner-taxpayer reported no income tax liability for 1976. The Commissioner of Internal Revenue determined that taxpayer owed $4,629 in taxes for 1976 and assessed that sum as a deficiency. Plaintiff filed a petition for redetermination in the Tax Court on March 3, 1978.

On April 17, 1978, the Commissioner moved to strike from taxpayer’s petition most of his assignments of error as a frivolous and meritless attack upon the monetary system of the United States. On May 24, 1978, the Tax Court ordered petitioner to amend the petition and set forth clear and concise statements of the facts on…