Wilkinson v. Commissioner
United States Tax Court
Petitioner claimed various deductions, but consistently refused to substantiate them, relying on various frivolous alleged constitutional defenses which, as petitioner was informed, have been repeatedly rejected by this Court. Held, respondent's disallowance of the deductions for lack of substantiation is upheld.
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Petitioner claimed various deductions, but consistently refused to substantiate them, relying on various frivolous alleged constitutional defenses which, as petitioner was informed, have been repeatedly rejected by this Court. Held, respondent's disallowance of the deductions for lack of substantiation is upheld. Held, further, on respondent's motion, damages of $ 500 under sec. 6673, I.R.C. 1954, are awarded against petitioner for instituting these proceedings merely for delay.
1Opinion of the Court
Roger D. Wilkinson and Arlene J. Wilkinson, Petitioners v. Commissioner of Internal Revenue, Respondent
Wilkinson v. Commissioner
Docket No. 3715-77
United States Tax Court
71 T.C. 633; 1979 U.S. Tax Ct. LEXIS 186;
January 25, 1979, Filed
An appropriate order and a decision for the respondent will be entered.
Petitioner claimed various deductions, but consistently refused to substantiate them, relying on various frivolous alleged constitutional defenses which, as petitioner was informed, have been repeatedly rejected by this Court. Held, respondent's disallowance of the deductions for lack of…
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