August 24, 2006
Tax Protester Cases After Murphy
In rejecting a tax protester's arguments, the Tax Court yesterday in Lundgren v. Commissioner, T.C. Memo. 2006-177, stated:
Petitioners at various junctures have alluded to the Sixteenth Amendment. As the Court noted at trial, our tax system, the Internal Revenue Code, and the Tax Court have been firmly established as constitutional. See Crain v. Commissioner, 737 F.2d 1417, 1417-1418 (5th Cir. 1984); Ginter v. Southern, 611 F.2d 1226, 1229 (8th Cir. 1979). Specifically, the Court notes that the “Federal income tax laws are constitutional....'
Should the court have added a "But cf." in light of the D.C. Circuit's decision Tuesday in Murphy v. United States, No. 03cv02414 (D.C. Cir. 8/22/06)?
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Why? It is not as if the TC does not already have enough protestor cases. Also, check the jurisdiction, the TC is not bound to follow Murphy in this memo case. Why give it a cf???
Posted by: Are you kidding? | Aug 24, 2006 10:39:39 AM