TATE, Circuit Judge:
The plaintiff Moore, a taxpayer, appeals from the decision of the United States Tax Court holding that the Commissioner of Internal Revenue properly assessed deficiencies in income tax and additions to tax against Moore. Since we find Moore's contentions to be non-meritorious and frivolous, we affirm the decision of the Tax Court and award double costs under Fed.R.App.P. 38 to the Commissioner.
I.
The taxpayer, a self-employed...
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