William M. Biermann v. Commissioner of Internal Revenue

This is a so-called “tax protest” case in which appellant Biermann challenges the decision of the Tax Court in favor of the Commissioner of Internal Revenue (“Commissioner”) finding Biermann liable for tax deficiencies and additions to tax for the years 1978 and 1979. Biermann does not dispute the amounts of wages, interest and other income that the Commissioner claims he received in these years. Moreover, the parties stipulated both orally and at trial as to the deductions that Biermann was entitled to for the tax years in question. His sole claims are that (1) the monies he received should…