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GERMAIN v. COMMISSIONER

Docket No. 23382-81.

45 T.C.M. 1374 (1983)

T.C. Memo. 1983-220

John Germain v. Commissioner.

United States Tax Court.

Filed April 25, 1983.

Attorney(s) appearing for the Case

John Germain, pro se, Lexington, Mich. Mark E. Rizik, for the respondent.

Memorandum Opinion

COHEN, Judge:

Petitioner's brief in this case states:

The controversy to be decided is rooted in the area of a taxpayer who chooses to stand on his Constitutional Rights and a governmental agency who believes collecting taxes is above all rights of the taxpayers.

We see this case, however, as an example of how some taxpayers would abuse principles set forth in the Constitution to "draw a conjurer's circle around the whole...

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