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CRAIN v. C.I.R.

No. 84-4268 Summary Calendar.

737 F.2d 1417 (1984)

Glenn CRAIN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

August 6, 1984.

Attorney(s) appearing for the Case

Glenn Crain, pro se.

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Sec., Tax Div., Dept. of Justice, Fred T. Goldberg, Jr., Chief Counsel, IRS, Gary R. Allen, Douglas G. Coulter, Tax Div., Dept. of Justice, Washington, D.C., for respondent-appellee.

Before REAVLEY, POLITZ and HIGGINBOTHAM, Circuit Judges.

PER CURIAM:

Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income. Crain asserts that he "is not subject to the jurisdiction, taxation, nor regulation of the state," that the "Internal Revenue Service, Incorporated" lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally...

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