BILLMAN v. COMMISSIONER

Docket No. 5881-82.

83 T.C. 534 (1984)

BILLIE E. BILLMAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 25, 1984.


Attorney(s) appearing for the Case

Billie E. Billman, pro se.

Sergio Garcia-Pages, for the respondent.


OPINION

RAUM, Judge:

The Commissioner determined a $13,901 deficiency in petitioner's Federal income tax and a $695 addition to tax under section 6653(a), I.R.C. 1954, for the year 1977. The sole issue for decision is whether petitioner is required to pay Federal income tax with respect to his 1977 wages.1

Petitioner is a tax protester. At the time he filed his petition herein, he was a resident of the Republic...

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