Joseph J. Birkenstock and Generose M. Birkenstock v. Commissioner of Internal Revenue (1981)

We affirmed the Tax Court’s decision on March 16, 1981, holding that “[ojur research confirms the Commissioner’s contention that this case is but one ‘in a seemingly endless series of tax eases challenging the federal monetary system.’ ” Birkenstock v. Commissioner of Internal Revenue, 646 F.2d 1185, 1186 (7th Cir.1981) (quoting Commissioner’s Brief, at 3).

Sec. 7443A(b)(3), Special Trial Judge Goldberg was properly appointed to issue a decision in this case 2 We have repeatedly rejected challenges to the imposition of taxes on the following grounds: (1) the Sixteenth Amendment was not properly ratified, Coleman v. Commissioner, 791 F.2d 68, 70 (7th Cir.1986); United v. Thomas, 788 F.2d 1250, 1253 (7th Cir.) cert. denied, 479 U.S. 853 (1986); (2) the taxpayer was denied his Seventh Amendment right to a jury trial in Tax Court, …

E.g., Jones v. Commissioner, 688 F.2d 17, 18 (6th Cir.1982); United States v. Rickman, 638 F.2d 182, 184 (10th Cir.1980); Birkenstock v. Commissioner, 646 F.2d 1185, 1186-87 (7th Cir. 1981); United States v. Moon, 616 F.2d 1043, 1047-48 (8th Cir.1980); Mathes v. Commissioner, 576 F.2d 70 (5th Cir.1978), cert. denied, 440 U.S. 911 , 99 S.Ct. 1223 , 59 L.Ed.2d 459 (1979); United States v. Whitesel, 543 F.2d 1176 (6th Cir.1976), cert. denied, 431 U.S. 967 , 97 S.Ct. 2924 , 53 L…

See Stelly v. Commissioner, 804 F.2d 868, 870 (5th Cir. 1986) (“The * * * [taxpayers’] contention that they are entitled to an inflation adjustment to their interest income is plainly incorrect.”); Birkenstock v. Commissioner, 646 F.2d 1185, 1186 (7th Cir. 1981) (“The market price of gold in terms of dollars is * * * irrelevant to the determination of * * * taxable income”), affg.

See Stelly v. Commissioner, 804 F.2d 868, 870 (5th Cir. 1986) (“The * * * [taxpayers’] contention that they are entitled to an inflation adjustment to their interest income is plainly incorrect.”); Birkenstock v. Commissioner, 646 F.2d 1185, 1186 (7th Cir. 1981) (“The market price of gold in terms of dollars is * * * irrelevant to the determination of * * * taxable income”), affg.

Milam v. United States, 524 F.2d 629, 630 (9th Cir.1974); United States v. Anderson, 584 F.2d 369, 374 (10th Cir.1978); Birkenstock v. Commissioner of Internal Revenue, 646 F.2d 1185, 1186 (7th Cir.1981); Nixon v. Individual Head of St.

Federal reserve notes are legal tender, see Birkenstock v. Commissioner of Internal Revenue, 646 F.2d 1185, 1186 (7th Cir.1981); United States v. Rickman, 638 F.2d 182, 184 (10th Cir.1980); United States v. Ware, 608 F.2d 400, 402-04 (10th Cir.1979); United States v. Schmitz, 542 F.2d 782 (9th Cir.1976), cert. denied, 429 U.S. 1105 , 97 S.Ct. 1134 , 51 L.Ed.2d 556 (1977), so that the Mortgage Company’s check is like a promise to pay legal tender, redeemable at many banks or …

Sec. 5103 (1988); see Birkenstock v. Commissioner, 646 F.2d 1185, 1186 (7th Cir.1981); United States v. Rickman, 638 F.2d 182, 184 (10th Cir.1980); Mathes v. Commissioner, 576 F.2d 70, 71 (5th Cir.1978), cert. denied, 440 U.S. 911 (1979); Nixon v. Phillipoff, 615 F.Supp. 890, 893 (N.D.

See, for example, Birkenstock v. Commissioner, 646 F.2d 1185 (7th Cir. 1981) , affirming T.C.

See Birkenstock v. Commissioner of Internal Revenue, 646 F.2d 1185, 1186 (7th Cir.1981); United States v. Rickman, 638 F.2d 182, 184 (10th Cir.1980); United States v. Ware, 608 F.2d 400, 402-04 (10th Cir.1979); Rifen, 577 F.2d at 1112-13 ; United States v. Schmitz, 542 F.2d 782 (9th Cir.1976), cert. denied, 429 U.S. 1105 , 97 S.Ct. 1134 , 51 L.Ed.2d 556 (1977); United States v. Wangrud, 533 F.2d 495 (9th Cir.), cert. denied, 429 U.S. 818 , 97 S.Ct. 64 , 50 L.Ed.2d 79 (1976);…