Joseph E. Simanonok v. Commissioner of Internal Revenue

Joseph E. Simanonok filed suit in the tax court seeking a redetermination of his tax liability. The tax court, rejecting Simanonok’s contentions that he is not an individual subject to tax, that he is not required to file returns, that he had not received income because his paychecks were received in exchange for his costs and disbursements of labor, and that he is a minister and exempt from indirect taxes (among other claims), entered summary judgment in favor of the Internal Revenue Service. The tax court correctly determined that Simanonok’s contentions are completely without merit; we…