DocketNumber: Docket No. 9745-75.
Citation Numbers: 38 T.C.M. 59, 1979 Tax Ct. Memo LEXIS 506, 1979 T.C. Memo. 18
Filed Date: 1/10/1979
Status: Non-Precedential
Modified Date: 11/21/2020
MEMORANDUM FINDINGS OF FACT AND OPINION
GOFFE,
FINDINGS OF FACT
Petitioner resided in Sepulveda, California, when he filed his petition. He filed his Federal income tax return for the taxable year 1973 with the Internal Revenue Service at Fresno, California. The Commissioner, in his statutory notice of deficiency, disallowed the deductions petitioner claimed for employee business1979 Tax Ct. Memo LEXIS 506">*507 expenses in the amount of $ 2,426, miscellaneous expenses in the amount of $ 1,819 and medical expenses in the amount of $ 447.
OPINION
When the case was called for trial, petitioner filed the following motions:
(1) Motion for Tax Court to Order that I.R.S. Employees and Officers to be Obedient to the Intent and Purpose of: Art. 1, Sec. 2, Cl. 3; Art. 1, Sec. 9, Cl. r; 16 Amendment;
(2) Motion for Equal Protection of the Law as Per Articles 5 and 9,
(3) Motion for Tax Court Notice Regarding Mis-Application of the IRS Code.
(4) Motion for a Fair Trial and Motion for Procedural Safeguards.
(5) Motion for Assistance of Counsel
(6) Motion for Immunity as Per
All of petitioner's motions are frivolous and we denied them at trial.Petitioner then sought to call as a witness a Dr. Frank Brockway, who petitioner identified as his tax consultant. Respondent objected on the grounds of relevance and we inquired of petitioner as to the nature of the testimony to be elicited from Dr. Brockway. Petitioner stated that Dr. Brockway was "an1979 Tax Ct. Memo LEXIS 506">*508 expert in taxation in relationship to the Constitution." Petitioner admitted that Dr. Brockway did not prepare his income tax return. We sustained respondent's objection to the testimony of Dr. Brockway. After petitioner argued other frivolous grounds, we asked him whether he desired to offer any proof as to the deductions disallowed by the Commissioner which he declined to do.
Petitioner has the burden of proving that the Commissioner's determination of his income tax liability is erroneous.
1.