With the withdrawal of Harriet Miers as a nominee for the Supreme Court, speculation has centered on several individuals as a possible nominee, including Judge Michael McConnell. In this unpublished opinion, which is a model of brevity, Judge McConnell rejects some tax protesters’ appeal of the dismissal of their case at the Tax Court. As I’ve said many times before, you’re not going to win in court saying that the US doesn’t have an income tax.
What I liked most about the opinion is that it is short, sweet, and to the point. As Judge McConnell wrote, “As with their other frivolous arguments, petitioners have failed to put forth any relevant legal authority to support their claim that respondent “defaulted” during the administrative proceedings in this case.”