In Uncategorized on 07/24/2019 at 15:55

Alexis de Tocqueville noted the unique role of American courts, that of setting aside laws they do not like on constitutional grounds. This seems an article of faith to Americans. And it certainly is one to which Janice Lauren Kirkel, Docket No. 23818-18S, filed 7/24/19 subscribes.

Janice Lauren “…failed to report on her income tax return… unemployment compensation of $11,050 from the New York State Department of Labor. Petitioner does not deny in the petition that she received such amount; rather, she contends that unemployment compensation does not constitute income, contending that unemployment compensation ‘is designed to sustain those who do NOT have income’ and that ‘[t]axing these benefits is * * * cruel, short-sighted, and runs afoul of any theory of economic success.’ (Emphasis in the original.)” Order, at p. 1.

Apparently The Judge With a Heart, STJ Robt. N. Armen, is supposed to set aside Section 85, and ignore the broad sweep of Section 61.

IRS wants summary J; Janice Lauren wants “my day in court.”

I won’t hold you in suspense.

Here’s STJ Armen’s take.” Petitioner contends that, for various policy reasons, unemployment compensation should not constitute income. However, the fact of the matter is that the law, as enacted by Congress and as set forth above, states that unemployment compensation is income.” Order, at p. 3 (Emphasis by the Court).

Summary J for IRS. L’il ol’ Tax Court must follow the law, like all those other courts.

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