Bezner v. Commissioner

MEMORANDUM FINDINGS OF FACT AND OPINION

CLAPP, Judge: Respondent determined a deficiency of $1,902.91 in petitioner's 1980 Federal income tax. The parties have stipulated that the only issue for decision is whether wages and compensation received by petitioner as an employee are subject to Federal income tax. It is further stipulated that should the issue be decided against petitioner, the deficiency in his 1980 Federal income tax is to be $1,190.09.

FINDINGS OF FACT

Many of the facts, including the contingent determination of deficiency, are stipulated. The stipulation and attached exhibits are incorporated herein by this reference.

Petitioner Jerry J. Bezner was a resident of Union City, Oklahoma, at the time of filing the petition.

The original petition challenged respondent's disallowance of claimed deductions for certain medical expenses and charitable contributions. Petitioner at trial was granted*546 leave to file an amended petition wherein he alleges that wages and compensation paid to him by his employer are not income within the contemplation of the Sixteenth Amendment to the U.S. Constitution or the Internal Revenue Code of 1954.

The dispute regarding the claimed deductions has been resolved by stipulation of the parties.

OPINION

Petitioner asserts that the wages and compensation paid him by his employer are not subject to the Federal income tax because they do not constitute income. We do not agree. It is well settled that wages are income. Rowlee v. Commissioner,80 T.C. 1111, 1119-1122 (1983), and cases cited therein. As to this issue, we find for respondent.

An appropriate decision will be entered.