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JOHNSON v. COMMISSIONER

Docket No. 895-83.

47 T.C.M. 574 (1983)

T.C. Memo. 1983-734

Mildred Johnson v. Commissioner.

United States Tax Court.

Filed December 8, 1983.

Attorney(s) appearing for the Case

Mildred Johnson, pro se, Paramount, Calif. John B. Franklin, for the respondent.

MEMORANDUM OPINION FAY, Judge: Respondent determined deficiencies in and additions to petitioner's Federal income tax as follows: _____________________________________________________________________________________________ Sec. 6651(a)1 Sec. 6653(a) Sec. 6654(a) Year Deficiency Addition to Tax Addition to Tax Addition to Tax _____________________________________________________________________________________________ 1977 ............... $2,849.00 $712.25 $142.45 $ 91.16 1978 ............... 3,549.00 887.25 177.45 113.56 1979 ............... 2,547.00 636.75 127.35 106.97 _____________________________________________________________________________________________
After concessions made by petitioner, the sole issue is whether the United States Tax Court is an unconstitutional body and thus lacks jurisdiction to decide this case. Petitioner, Mildred Johnson, resided in Paramount, Calif., when the petition was filed herein. At trial and in the stipulation of facts submitted by the parties, petitioner agreed to the amounts of the deficiencies in and additions to tax determined by respondent in the notices of deficiency at issue herein, but challenged this Court's authority to render a decision in this case. In essence, petitioner takes the position that this Court is unconstitutional because it was not established pursuant to the provisions of article III of the Constitution. Since this argument has been raised and rejected on several previous occasions, we summarily reject it herein. See Rowlee v. Commissioner [Dec. 40,228], 80 T.C. 1111 (1983), on appeal (2d Cir., Sept. 13, 1983); Burns, Stix Friedman & Co., Inc. v. Commissioner [Dec. 31,114], 57 T.C. 392 (1971); Stix Friedman & Co., Inc. v. Coyle [72-2 USTC ¶ 9692], 467 F.2d 474 (8th Cir. 1972); Henry v. Commissioner [Dec. 40,131(M)], T.C. Memo. 1983-277.2 Accordingly, Decision will be entered for respondent.

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