PATTERSON v. C.I.R.

No. 84-7023. Non-Argument Calendar.

740 F.2d 927 (1984)

Robert D. PATTERSON, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals, Eleventh Circuit.

September 4, 1984.


Attorney(s) appearing for the Case

Robert D. Patterson, pro se.

Joel Gerber, Acting Chief Counsel, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Gary R. Allen, Michael J. Roach, Tax Div., Dept. of Justice, Washington, D.C., for respondent.

Before GODBOLD, Chief Judge, RONEY and TJOFLAT, Circuit Judges.


PER CURIAM:

Robert D. Patterson, a self-employed taxpayer, appeals from a decision of the U.S. Tax Court affirming the Tax Commissioner's determination that Patterson was not exempt from self-employment taxes because of his religious beliefs and that he was subject to a penalty for intentional disregard of Internal Revenue Service rules and regulations. We affirm.

Patterson, a self-employed electronics technician, filed federal income tax returns for 1978...

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