Dennis H. Carmichael v. United States

NOTE: Pursuant to Fed. Cir. R. 47.6, this disposition is
not citable as precedent. It is a public record.
United States Court of Appeals for the Federal Circuit
05-5008
DENNIS H. CARMICHAEL,
Plaintiff-Appellant,
v.
UNITED STATES,
Defendant-Appellee.
__________________________
DECIDED: May 4, 2005
__________________________
Before MAYER, Circuit Judge, PLAGER, Senior Circuit Judge, and SCHALL, Circuit
Judge.
PER CURIAM.
Dennis H. Carmichael appeals the judgment of the United States Court of
Federal Claims dismissing his claim for income tax refunds. Carmichael v. United
States, No. 04-CV-190 (Fed. Cl. Aug. 16, 2004). We affirm.
The material facts are not in dispute. Carmichael asserts that, under I.R.C.
§ 861, only the domestic income of those engaged in certain activities relating to foreign
commerce are taxable, and because his income did not come from a taxable “source”
his wages and salary were therefore not subject to income tax. This argument has

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05-5008 2
been uniformly rejected by courts that have considered it, see, e.g., United States v.
Burke, 504 U.S. 229 (1992); Davis v. United States, 742 F.2d 171 (5th Cir. 1984), and
we reject it as well. See also 2004-12 I.R.B. 622, Rev. Rul. 2004-30, Mar. 22, 2004
(“Any position that, under sections 861 through 865, United States citizens and
residents are not subject to tax on wages and other income earned or derived in the
United States is frivolous.”).

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