PER CURIAM.
Daniel Hudson filed a 1982 tax return containing only his name, address, social security number, filing status, and number of exemptions. He responded to all other questions on the return with "Object," "None," or "O," stating that answers to these questions would "have a tendency to incriminate me of any ambiguous and false non tax related crime." The Commissioner assessed a $500 frivolous return penalty under Section 326(a) of the Tax Equity and Fiscal...
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