Gary James Joslin v. United States

After examining the briefs and the appellate record, this three-judge panel has determined unanimously that oral argument would not be of material assistance in the determination of this appeal. See Fed.R. App.P. 34(a); Tenth Circuit R. 10(e). The cause is therefore ordered submitted without oral argument.

Gary James Joslin (taxpayer) appeals from a district court judgment dismissing his suit for a tax refund. The only issue on appeal is whether, for income tax purposes, a taxpayer who specifically bargains to be paid for his services in silver dollars must report them at their face value or…