Ibeagwa v. Commissioner

ORDER

On his income tax return for 2011, Christian Ibeagwa claimed a $4,664 credit for federal excise taxes supposedly paid on fuel purchased from 2005 through 2009. He says he paid these taxes when he bought more than 27,000 gallons of propane to fuel a space heater that his church used during adult-education classes, a use he asserts is nontaxable. The Commissioner of Internal Revenue disallowed any credit, and the Tax Court upheld that decision.

We cannot find a coherent argument in Ibeagwa’s brief, but plainly his appeal is meritless. A person who pays excise taxes on fuel used for a…