Ginaven v. Commissioner

JOHN H. GINAVEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ginaven v. Commissioner

Docket No. 1796-73.

United States Tax Court

T.C. Memo 1974-119; 1974 Tax Ct. Memo LEXIS 198; 33 T.C.M. (CCH) 568; T.C.M. (RIA) 74119;

May 9, 1974, Filed.

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John H. Ginaven, pro se.

Brian J. Seery, for the respondent.

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FORRESTER

MEMORANDUM OPINION

FORRESTER, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the taxable year 1971 in the amount of $1,686. Respondent filed a motion for judgment on the pleadings based on the ground that petitioner has failed to state a cause of action in his petition.

In his petition filed herein, petitioner contested the entire deficiency determined by respondent on the basis that the foreign policy of the United States was contrary to the United States Constitution and international law, and violated his religious convictions. It is well settled that such objections furnish no basis for refusing to comply with our tax laws. Cf. (C.A. 9, 1969), certiorari denied, ; (C.A. 3, 1973), certiorari denied ; ; .

Accordingly, respondent's motion for judgment on the pleadings will be granted, and

Decision will be entered for the respondent.