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Furniss v. Commissioner, T.C. Memo. 2001-137 "Petitioner’s reliance on section 861 likewise is misplaced. Petitioner reads section 861 to provide that items not defined therein are not subject to tax. Section 861(a)(1) and (3) provides that interest from the United States and compensation for labor or personal services performed in the United States (with exceptions not applicable here) are items of gross income which shall be treated as income from sources within the United States. Nothing in section 861 operates to exclude from income any of petitioner’s receipts."
Shove your inane tax court 'rulings' up your ass. I will not be visiting that kangaroo court. It will be a jury criminal court if at all.
6 questions the IRS won't answer: http://home.sprintmail.com/~dalereastman/tax/6Questions.html
Some clues as to why they won't answer: http://home.sprintmail.com/~dalereastman/tax/tmachine/explain.html http://home.sprintmail.com/~dalereastman/block/block.html http://home.sprintmail.com/~dalereastman/tax/right.html
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