*338 Petitioners failed to file Federal income tax returns for the taxable years 1973 through 1976. Accordingly, respondent determined deficiencies and additions to tax pursuant to sec. 6653(a), I.R.C. 1954, for those years. Petitioners' primary contention was that amounts paid to them for services rendered are not taxable as income. They made no meaningful challenge to the accuracy of respondent's calculations. Held, respondent's determinations are sustained.
MEMORANDUM FINDINGS OF FACT AND OPINION
STERRETT, Judge: By notices of deficiency dated February 1, 1979, respondent determined deficiencies in and additions to petitioners' Federal*339 income taxes as follows:
| Addition to tax | ||||
| Docket No. | Petitioner | Year | Deficiency | pursuant to sec. 6653(a) |
| 5563-79 | Doris Duston | 1973 | $2,476.37 | $123.82 |
| 1974 | 2,990.27 | 149.51 | ||
| 1975 | 3,497.68 | 174.88 | ||
| 1976 | 4,055.00 | 202.75 | ||
| 5625-79 | Arthur G. Duston, III | 1973 | 2,825.21 | 141.26 |
| 1974 | 1,404.90 | 70.25 | ||
| 1975 | 7,397.27 | 369.86 | ||
| 1976 | 5,282.70 | 264.14 |
These cases have been consolidated for purposes of trial, briefing and opinion. After concessions, the issues for decision are: (1) whether petitioners realized unreported income during each of the years 1973 through 1976; and (2) whether petitioners are liable for additions to tax pursuant to section 6653(a), I.R.C. 1954, for the years 1973 through 1976.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto are incorporated herein by this reference.
Petitioners Arthur G. Duston, III, and his wife, Doris Duston, resided in Plantation, Florida at the time of filing the petition herein. Petitioners did not file any Federal income tax returns for the years 1973 through 1976.
Petitioner Doris*340 Duston received income as a physical therapist during the years 1973 through 1976 as follows:
| 1973 | $12,644.92 |
| 1974 | 14,195.20 |
| 1975 | 15,988.00 |
| 1976 | 17,698.32 |
Mrs. Duston incurred deductible expenses during the years in question as follows:
| 1973 | 1974 | 1975 | 1976 | |
| Insurance premiums | $ 35.23 | $ 54.00 | $ 150.00 | $ 150.00 |
| Additional premiums | 263.64 | 267.40 | ||
| Real estate taxes | 93.00 | 167.41 | 184.81 | 210.32 |
| State and local gas tax | 42.92 | 48.84 | 53.12 | 57.27 |
| General sales tax | 116.00 | 132.00 | 140.00 | 154.00 |
| Tax on land | 4.77 | 6.03 | ||
| Home mortgage interest | 1,341.88 | 1,509.61 | 1,565.45 | 1,536.10 |
| Bank interest | 252.89 | 298.87 | 209.81 | 116.92 |
| Cash contributions | 2,090.98 | 1,328.92 | 1,925.09 | 2,371.81 |
| Misc. contributions | 11.60 | 3.20 | 147.20 | |
| Prof. dues, national | 50.00 | 50.00 | 50.00 | 50.00 |
| Prof. dues, state | 25.00 | 25.00 | 25.00 | 35.00 |
| Prof. occ. registration | 10.00 | 10.00 | 10.00 | 10.00 |
| Total expenses | $4,074.27 | $3,630.68 | $4,580.12 | $5,106.02 |
Petitioner Arthur Duston received income during the years 1973 through 1976 as follows:
| 1973 | 1974 | 1975 | 1976 | |
| Receipts from labor as bookkeeper | $4,080.00 | $5,050.00 | $6,575.00 | $5,400.00 |
| Receipts from U.S. Air Force 1 | 2,535.28 | |||
| Miscellaneous receipts | 749.42 | |||
| Recovery of bad debt | 2,400.00 | |||
| Total Income | $7,229.42 | $5,050.00 | $6,575.00 | $7,935.28 |
Arthur incurred deductible expenses during the years 1973 through 1976 as follows:
| 1973 | 1974 | 1975 | 1976 | |
| Medical | $ 695.56 | |||
| Real estate taxes | 67.37 | 86.25 | 103.96 | 94.50 |
| State and local gas tax | 31.08 | 25.16 | 29.88 | 25.73 |
| General sales tax | 108.00 | 84.00 | 100.00 | 100.00 |
| Tax on land | 3.46 | 3.12 | ||
| Home mortgage interest | 971.70 | 777.69 | 880.56 | 690.14 |
| Bank interest | 174.83 | 146.76 | 83.08 | 6.20 |
| Insurance interest | 310.10 | 317.46 | 385.05 | |
| Credit card interest | 8.30 | 7.24 | 34.93 | 2.69 |
| Cash contributions | 1,514.15 | 684.60 | 1,082.87 | 1,065.60 |
| Misc. contributions | 8.40 | 1.80 | 55.80 | |
| Total expenses | $2,887.29 | $2,820.48 | $2,634.54 | $2,425.71 |
OPINION
Petitioners argue that they are not liable for the deficiencies and additions to tax proposed by respondent*342 for a number of reasons. Petitioners' primary contention is that they received no income for services rendered during the taxable years at issue because they an equal exchange of labor for compensation received. Secondly, petitioners argue that they are the victims of an unconstitutional tax. Finally, they make a number of arguments which we find too frivolous to address. See McCoy v. Commissioner,76 T.C. 1027">76 T.C. 1027, 1029-1030 (1981).
Respondent's determinations of deficiencies and additions to tax pursuant to section 6653(a) for the taxable years 1973 through 1976 are sustained. Petitioners' arguments are meritless. Sec. 61(a); Eisner v. Macomber,252 U.S. 189">252 U.S. 189, 207 (1920); Brushaber v. Union Pacific R.R. Co.,240 U.S. 1">240 U.S. 1 (1916); Welch v. Helvering,290 U.S. 111">290 U.S. 111 (1933). Accordingly,
Decisions will be entered under Rule 155.
Footnotes
1. Respondent concedes that the payments received by Mr. Duston during the years 1973 through 1975, attributable to his service in the U.S. Air Force, in the amounts of $1,934.76, $2,136.12 and $2,376.36, respectively, are excludable from income as sick pay. In addition respondent concedes that a nontaxable payment of $157.22 from the Air Force was included in miscellaneous receipts for 1973.↩