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ROLLINS v. COMMISSIONER

Docket No. 17293-90.

65 T.C.M. 2184 (1993)

T.C. Memo. 1993-118

Randall E. and Christina L. Rollins v. Commissioner.

United States Tax Court.

Filed March 29, 1993.

Attorney(s) appearing for the Case

Randall E. Rollins, pro se. Nancy Graml and David W. Johnson, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

Petitioners have raised a plethora of tax protester type arguments in an attempt to avoid paying income taxes and to pursue an apparent crusade against the Internal Revenue Service (IRS).

Respondent determined deficiencies in and additions to tax as follows:

Christina L. Rollins:

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