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POLLARD v. COMMISSIONER, I.R.S.

No. 86-8567 Non-Argument Calendar.

816 F.2d 603 (1987)

Eric A. POLLARD, Petitioner-Appellant, v. COMMISSIONER, INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

May 7, 1987.

Attorney(s) appearing for the Case

Roger Olsen, U.S. Dept. of Justice, Tax Div., Michael L. Paup, William S. Estabrook, B. Paul Klein, Washington, D.C., for respondent-appellee.

Before GODBOLD, VANCE and JOHNSON, Circuit Judges.

PER CURIAM:

The appellant, Eric A. Pollard, filed a petition with the United States Tax Court, seeking a redetermination of deficiencies that had been asserted by the Commissioner for the years 1982 and 1983. In his petition, Pollard alleged that the Commissioner lacked personal and subject matter jurisdiction and that the Sixteenth Amendment to the Constitution of the United States was fraudulently adopted. Pollard further sought an injunction against the Commissioner...

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