UNITED STATES COURT OF APPEALS
For the Fifth Circuit
No. 99-60844
Summary Calendar
JOHN ALLEN LYLE; GLENNA A LYLE,
Petitioners - Appellants,
VERSUS
COMMISSIONER OF INTERNAL REVENUE,
Respondent - Appellee.
Appeal from a Decision of the United States Tax Court
(18428-97)
June 1, 2000
Before DAVIS, EMILIO M. GARZA, and DENNIS, Circuit Judges.
PER CURIAM:*
Taxpayers John Allen Lyle and Glenna A. Lyle appeal pro se
from an adverse decision in the United States Tax Court sustaining
the Commissioner’s determination of a tax deficiency ($8,938) and
an addition to tax ($1,788) under Internal Revenue Code § 6662(a)
for the 1995 tax year. Taxpayers argue that the Tax Court erred in
concluding that (1) a problem resolution letter from an IRS
*
Pursuant to 5TH CIR. R. 47.5, the Court has determined that this
opinion should not be published and is not precedent except under
the limited circumstances set forth in 5TH CIR. R. 47.5.4.
caseworker to Taxpayers indicating the 1995 tax liability had been
paid in full did not estop the Commissioner from redetermining the
tax liability2; (2) denial of a trial by jury in the Tax Court did
not violate the Seventh Amendment of the United States
Constitution; and (3) taxing social security benefits did not
violate several other constitutional guarantees (the ex post facto
clause, the due process clause, and the Ninth and Tenth
Amendments).
Having fully studied the briefs of the parties, the record on
appeal, and the applicable law, we AFFIRM for essentially the
reasons set forth by the Tax Court below.
2
The Tax Court concluded that the Commissioner properly
determined that the Taxpayers failed to include as taxable income
a portion of social security benefits received by John Allen Lyle,
failed to show entitlement to deductions above the amount of the
standard deduction, and improperly deducted gambling losses in
excess of gambling income.