PER CURIAM:
Petitioner appeals from a Tax Court decision assessing a deficiency of $622 on his 1978 federal income taxes. On his return, petitioner claimed that amount "as a credit for conscientious objection to war," corresponding to "a conservative estimate" of the proportion of the federal budget devoted to the military. Petitioner maintained before both the Tax Court and this court that the ninth amendment to the Constitution affords the right not to pay taxes...
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