Legal Opinion
Kenneth L. Waters v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided July 5, 1985No. 84-3602PublishedCited by 8 opinions
1Per curiam
Kenneth L. Waters (“Waters”) appeals from a decision of the Tax Court in which he sought a redetermination of a deficiency in his federal income taxes. Waters’ primary argument in the Tax Court was that his wages were not income and that, accordingly, the federal income tax laws which imposed a tax on wages were unconstitutional.
The Tax Court granted the Commissioner’s motion for summary judgment. In its order, the court explained that Waters’ wages were indeed taxable income under the federal income tax laws and gave appropriate citations. The court also found that “petitioner is yet another…
2Cases cited8 opinions
- Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1981
- Alton M. Parker, Sr. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Grace Lowe v. Glenn A. WillacyCourt of Appeals for the Ninth Circuit · 1956
- Hobson v. FischbeckCourt of Appeals for the Eleventh Circuit · 1985
- Donald L. Collins and Hannah Case Snellgrove Collins v. Amoco Production Company, American Oil CompanyCourt of Appeals for the Eleventh Circuit · 1983
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- William M. Biermann v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Darrell G. Motes v. United StatesCourt of Appeals for the Eleventh Circuit · 1986
- In Re BerteltUnited States Bankruptcy Court, M.D. Florida · 1995
- Martin T. Ricket v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- William E. McNair v. Roscoe Eggers, Commissioner of Internal Revenue, United States of America, Acting in His Official CapacityCourt of Appeals for the Eleventh Circuit · 1986
3 more not listed; retrieve them via the Exa API.