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PARKINSON v. COMMISSIONER OF INTERNAL REVENUE

No. 79-7605.

647 F.2d 875 (1981)

Detsel J. PARKINSON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided May 4, 1981.

Attorney(s) appearing for the Case

Arthur P. Tranakos, Atlanta, Ga., for petitioner-appellant.

George L. Hastings, Atty., Washington, D. C., argued, for respondent-appellee; M. Carr Ferguson and Michael L. Paup, Washington, D. C., on brief.

Before WALLACE and POOLE, Circuit Judges, and HALBERT, District Judge.

PER CURIAM:

In 1975 Parkinson filed income tax returns for the years 1972, 1973, and 1974. The returns did not reflect any income for the years in question, but did include numerous constitutional challenges to the income tax system. The Commissioner reconstructed Parkinson's tax liabilities from bank records and other third party records and assessed deficiencies and penalties for the three years in question. Parkinson,...

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