Case: 11-60113 Document: 00511581308 Page: 1 Date Filed: 08/24/2011
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT United States Court of Appeals
Fifth Circuit
FILED
August 24, 2011
No. 11-60113 Lyle W. Cayce
Summary Calendar Clerk
ETTA LOWERY,
Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent-Appellee.
Appeal from the Decision of the
United States Tax Court
Before HIGGINBOTHAM, DAVIS, and ELROD, Circuit Judges..
PER CURIAM:*
Etta M. Lowery, proceeding pro se challenges the judgment of the tax
court sustaining the deficiencies and penalties sought by the Commissioner.
We affirm.
The appellant taxpayer presented a number of familiar “tax protestor”
arguments (characterized as “shopworn” by the tax court) such as she was not
subject to the Internal Revenue Code. On appeal she raises different - equally
frivolous arguments that compensation paid to her for services (which she did
*
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 R. 47.5, the court has determined that this opinion should not
be published and is not precedent except under the limited circumstances set forth in 5TH CIR.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.
Case: 11-60113 Document: 00511581308 Page: 2 Date Filed: 08/24/2011
No. 11-60113
not request) is not taxable income because she is not a government employee;
that because she lives in one of the 50 states rather than in a federal territory
she is not subject to federal income taxes and that a tax on compensation for
services would be an unconditional direct tax.
Appellant’s brief on appeal consists primarily of citations to irrelevant
federal case law and other legal authorities. Her principal argument that
remuneration for services received by private employees residing in one of the
50 states is not subject to federal income tax is patently frivolous.
The judgment of the tax court is AFFIRMED.
2