Clarence W. Steinbrecher and Jeannette D. Steinbrecher v. Commissioner of Internal Revenue

Taxpayers, a husband and wife, appeal the determination of the Tax Court that they owe income taxes, interest, and penalties for the years 1975 through 1979. We affirm the decision of the Tax Court and, finding the appeal patently frivolous, award double costs to the Commissioner.

Clarence Steinbrecher submitted to the Internal Revenue Service Forms 1040 for the taxable years 1975 through 1979 in which he reported no income and no income tax liability and with respect to which he paid no tax. He stated on the forms that he objected to answering all questions regarding his income “on the…