POLITZ, Circuit Judge:
Today, Dood D. McDougal joins the ranks of dissident taxpayers who persist in pursuing wasteful, totally meritless litigation, in order to delay the payment of federal income tax. We affirm the decision of the Tax Court and impose sanctions for a patently frivolous appeal.
Background
McDougal failed to file appropriate returns for the years 1981 and 1982. His employers for those years submitted W-2 forms indicating the...
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