Paul Sauers, Box 1573, Atlantic City, Nj 08404 v. Commissioner of Internal Revenue. Appeal of Paul Sauers

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that appellant’s arguments, “typical of those asserted by ‘tax protesters,’ ” were “patently frivolous”
• noting that an appeal is frivolous if it is wholly without merit
• affirming Tax Court’s dismissal for failure to prosecute where taxpayer refused in engage in a stipulation of facts and indicated that he had no evidence to present at trial
• as to petitioner's claim that wages and salaries are not taxable income

Source: CourtListener parenthetical corpus (CC0).