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NYHUS v. C. I. R.

No. 78-1856.

594 F.2d 1213 (1979)

LeRoy H. NYHUS, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided March 16, 1979.

Attorney(s) appearing for the Case

LeRoy H. Nyhus, filed brief pro se.

M. Carr Ferguson, Asst. Atty. Gen., and Gilbert E. Andrews, Grant W. Wiprud and James A. Riedy, Attys., Tax Div., Dept. of Justice, Washington, D. C., filed brief for appellee.

Before LAY, ROSS and HENLEY, Circuit Judges.

PER CURIAM.

Petitioner-taxpayer reported no income tax liability for 1976. The Commissioner of Internal Revenue determined that taxpayer owed $4,629 in taxes for 1976 and assessed that sum as a deficiency. Plaintiff filed a petition for redetermination in the Tax Court on March 3, 1978.

On April 17, 1978, the Commissioner moved to strike from taxpayer's petition most of his assignments of error as a frivolous and meritless attack upon the monetary system of...

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