PRATT v. COMMISSIONER

Docket No. 9070-72.

33 T.C.M. 568 (1974)

T.C. Memo. 1974-118

John L. Pratt, III, and Elden W. Pratt v. Commissioner.

United States Tax Court.

Filed May 8, 1974.


Attorney(s) appearing for the Case

John David Egnal, for the petitioners. Richard N. Weinstein, for the respondent.


Memorandum Opinion

FORRESTER, Judge:

Respondent determined a deficiency in petitioners' Federal Income Tax for the taxable year 1971 in the amount of $2,000. A motion for judgment on the pleadings was filed by respondent on the ground that petitioners failed to state a cause of action in their petition.

In their petition filed herein, petitioners allege that the United States Government has been engaged in criminal activity, specifically in the conduct...

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