GOODMON v. C.I.R.

No. 84-3385 Non-Argument Calendar.

761 F.2d 1522 (1985)

R.L. GOODMON, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

June 4, 1985.


Attorney(s) appearing for the Case

George M. Sellinger, Chief, Tax Litigation Div. Branch No. 3, Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief Appellate Section, William Wang, Ann Belanger Durney, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before TJOFLAT, HILL and ANDERSON, Circuit Judges.


PER CURIAM:

This is a so-called "tax protest" case on appeal from the Tax Court concerning the 1979 tax liability of appellant R.L. Goodmon. Goodmon appeals the Tax Court's judgment in favor of the Commissioner. The Tax Court held that: (1) Goodmon's wages and the monies he received as rent were "income" under the Internal Revenue Code; (2) the deficiency assessed by the Commissioner was substantially correct;1 and (3) Goodmon was liable...

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