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Friday, January 10, 2003


Oh, Boy. I can tell bloging these tax protester cases is going to get extremely monotous. I will probably at some point in the near future just stop reading them after I have read several in a row without learning anything new.
I did learn something new from Robert Gunselmen. He was presented with a copy of Pierson v. Commissioner, 115 TC 576 (2000), which I have not read, but which apparently addresses these protester issues. But if it does, why doesn't the Tax Court just paste in cited quotes from that case, rather than cases saying that they do not have to address the issues? But the Tax Court did address many of the issues Gunselman raised, and I learned a good bit.
Gunselmen responded to Pierson by saying, "I don't have to abide by any Tax Court decision, and you know that." So then why did he even bother filing this petition? Oh, I'm expecting logic from a tax protester. Sorry.

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