F I L E D
United States Court of Appeals
Tenth Circuit
UNITED STATES COURT OF APPEALS
DEC 22 1997
FOR THE TENTH CIRCUIT
PATRICK FISHER
Clerk
JEFFREY A. ROBBINS,
Petitioner-Appellant,
v. No. 97-9009
Appeal from U.S. Tax Court
COMMISSIONER OF INTERNAL (T.C. No. 22253-96)
REVENUE,
Respondent-Appellee.
ORDER AND JUDGMENT *
Before ANDERSON, McKAY, and LUCERO, Circuit Judges.
After examining the briefs and appellate record, this panel has determined
unanimously that oral argument would not materially assist the determination of
this appeal. See Fed. R. App. P. 34(a); 10th Cir. R. 34.1.9. The case is therefore
ordered submitted without oral argument.
*
This order and judgment is not binding precedent, except under the
doctrines of law of the case, res judicata, and collateral estoppel. The court
generally disfavors the citation of orders and judgments; nevertheless, an order
and judgment may be cited under the terms and conditions of 10th Cir. R. 36.3.
Jeffrey A. Robbins appeals from the tax court’s determination that he is
liable for a deficiency of $4,131.00 for the 1993 tax year, and failure-to-pay
penalties of $608.00 and $94.00. Notwithstanding appellant’s attempts to
characterize his arguments as something else, this is fundamentally a challenge to
the federal government’s Sixteenth Amendment power to tax the income of
individual citizens. Such challenges have been routinely and summarily rejected.
See Stanton v. Baltic Mining Co., 240 U.S. 103, 112-13 (1916); Charczuk v.
Commissioner, 771 F.2d 471, 472-73 (10th Cir. 1985). Appellant’s appeal falls
well within the parameters of these cases.
To the extent that appellant attempts to apply the principle of United States
v. Lopez, 514 U.S. 549 (1995), to this case, those arguments are without legal
merit.
The judgment is AFFIRMED. The mandate shall issue forthwith.
Entered for the Court
Monroe G. McKay
Circuit Judge
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