Heisey v. Commissioner
Cases that cite this one
10 later published cases cite this decision.
- Peter Joseph Isaiah Gibbons O'Connor (United States Tax Court 2025)
- George J. Smith & Sheila Ann Smith v. Commissioner (United States Tax Court 2019)
- Amas Canzoni v. Commissioner (United States Tax Court 2018)
- Canzoni v. Comm'r (United States Tax Court 2016)
- Franklin v. Comm'r (United States Tax Court 2016)
- Elmo Hollie Thibodeaux, Jr. v. Commissioner (United States Tax Court 2013)
- Thibodeaux v. Comm'r (United States Tax Court 2013)
- Parker v. Comm'r (United States Tax Court 2012)
- Avery v. Comm'r (United States Tax Court 2007)
- Rodriguez v. Comm'r (United States Tax Court 2003)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
MEMORANDUM
Andrew Heisey appeals pro se the Tax Court decision holding him liable for in
The Tax Court properly rejected Heisey’s claim that he was not required to pay federal income taxes because the federal income tax is an indirect excise tax. United States v. Burns, 633 F.2d 1356, 1361 (9th Cir. 1980).
We grant the Commissioner’s request for sanctions pursuant to Fed. RApp. P. 38 and 28 U.S.C. § 1912 in the amount of $1,500 because the result is obvious and Hart’s appeal is wholly without merit. Olson v. United States, 760 F.2d 1003, 1005 (9th Cir. 1985).
AFFIRMED WITH SANCTIONS.
This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by Ninth Circuit Rule 36-3.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.