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GITTINGER v. C.I.R.

No. 04-61118 Summary Calendar.

448 F.3d 831 (2006)

Cheryl Jeanne GITTINGER; Leonard John Gittinger, III, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Fifth Circuit.

May 9, 2006.

Attorney(s) appearing for the Case

Cheryl Jeanne Gittinger, San Antonio, TX, pro se.

Leonard John Gittinger, III, San Antonio, TX, pro se.

Rachel Ida Wollitzer, Richard Bradshaw Farber, Eileen J. O'Connor, Asst. Atty. Gen., U.S. Dept. of Justice, Tax Div. App. Section, Robert R. Di Trolio, U.S. Tax Court, Donald L. Korb, Chief Counsel, IRS, Washington, DC, for CIR.

Before HIGGINBOTHAM, BENAVIDES and DENNIS, Circuit Judges.

BENAVIDES, Circuit Judge:

Leonard Gittinger, III did not file a tax return for the years 1997 through 2001. His wife, Cheryl Gittinger, failed to file a return for the years 1999 and 2000. The Commissioner of the Internal Revenue Service notified the Gittingers of the deficiencies. The Gittingers responded by filing the petition at issue with the United States Tax Court, asserting primarily that the government cannot tax their wages as income. The Commissioner moved...

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