Eugene M. Lonsdale, Sr. And Patsy R. Lonsdale v. Commissioner of Internal Revenue

Mr. and Mrs. Eugene Lonsdale appeal from an adverse judgment rendered by the Tax Court in their suit contesting deficiencies determined by the Commissioner in their income tax payments for the years 1976 and 1977. As their only arguments for reversal are purely legal ones and extremely broad, the facts of their case need not be detailed. 1

As nearly as we can tell from their pro se brief, these arguments are two, or possibly three, in number. The first category of contentions may be summarized as that the United States Constitution forbids taxation of compensation received for personal…