George Lee Kindred v. Commissioner of Internal Revenue

Sixth Circuit

George Lee Kindred v. Commissioner of Internal Revenue

669 F.2d 400, 49 A.F.T.R.2d (RIA) 582, 1982 U.S. App. LEXIS 22408

CourtCourt of Appeals for the Sixth Circuit

DecidedJanuary 22, 1982

Docket80-1468

StatusPublished

Cited by7 cases

This text of 669 F.2d 400 (George Lee Kindred v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Sixth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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George Lee Kindred v. Commissioner of Internal Revenue, 669 F.2d 400, 49 A.F.T.R.2d (RIA) 582, 1982 U.S. App. LEXIS 22408 (6th Cir. 1982).

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Opinion

ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon consideration of the record and the briefs filed herein, the panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The petitioner has appealed from a decision of the Tax Court upholding deficiencies assessed by the Internal Revenue Service for the taxable years 1967 through 1975. On appeal, he challenges the constitutionality and jurisdiction of the Tax Court and alleges that the Tax Court demonstrated bias and prejudice against him. He also claims that the Tax Court erred in determining that he received taxable income during the years 1971 through 1975 and in computing the amount of that income. Further, he contends that the Tax Court erred in quashing a subpoena which had been properly served. He also asks this Court to consider his religious and constitutional objections to the federal income tax.

The arguments raised by the petitioner on appeal have been thoroughly considered by this Court and have been found merit-less. The record of Tax Court proceedings has been carefully reviewed and this Court has concluded that the findings of the Tax Court were not clearly erroneous. Owens v. Commissioner, 568 F.2d 1233 (6th Cir. 1977).

Accordingly, it is ORDERED that the Tax Court’s decision be and it hereby is affirmed pursuant to Sixth Circuit Rule 9(d)3.

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ORDER

This appeal has been referred to a panel of the Court pursuant to Rule 9(a), Rules of the Sixth Circuit. Upon consideration of the record and the briefs filed herein, the panel agrees unanimously that oral argument is not needed. Rule 34(a), Federal Rules of Appellate Procedure.

The petitioner has appealed from a decision of the Tax Court upholding deficiencies assessed by the Internal Revenue Service for the taxable years 1967 through 1975. On appeal, he challenges the constitutionality and jurisdiction of the Tax Court and alleges that the Tax Court demonstrated bias and prejudice against him. He also claims that the Tax Court erred in determining that he received taxable income during the years 1971 through 1975 and in computing the amount of that income. Further, he contends that the Tax Court erred in quashing a subpoena which had been properly served. He also asks this Court to consider his religious and constitutional objections to the federal income tax.

The arguments raised by the petitioner on appeal have been thoroughly considered by this Court and have been found merit-less. The record of Tax Court proceedings has been carefully reviewed and this Court has concluded that the findings of the Tax Court were not clearly erroneous. Owens v. Commissioner, 568 F.2d 1233 (6th Cir. 1977).

Accordingly, it is ORDERED that the Tax Court’s decision be and it hereby is affirmed pursuant to Sixth Circuit Rule 9(d)3.

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669 F.2d 400, 49 A.F.T.R.2d (RIA) 582, 1982 U.S. App. LEXIS 22408, Counsel Stack Legal Research, https://law.counselstack.com/opinion/george-lee-kindred-v-commissioner-of-internal-revenue-ca6-1982.

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