George Lee Kindred v. Commissioner of Internal Revenue

ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon consideration of the record and the briefs filed herein, the panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The petitioner has appealed from a decision of the Tax Court upholding deficiencies assessed by the Internal Revenue Service for the taxable years 1967 through 1975. On appeal, he challenges the constitutionality and jurisdiction of the Tax Court and alleges that the Tax Court demonstrated bias and prejudice…