Kelley v. Commissioner T.C. Memo. 2021-2
On January 11, 2021, the Tax Court issued a Memorandum Opinion in the case of Kelley v. Commissioner (T.C. Memo. 2021-2). The issue presented in Kelley v. Commissioner was whether the provisions of IRC § 86(c) violated his Constitutional due process rights…and “various other constitutional arguments” that the Tax Court did not deign to address. Preface to Kelley v. Commissioner Anyone who has read Briefly Taxing for any length of time—you know who you are—knows that I absolutely adore pro se petitioners making frivolous constitutional arguments. It warms the very cockles of my cold cynic’s heart. Not the arguments themselves, mind you, but the joy I get thinking about the clerk who gets to write the opinion tearing the pro se petitioner a new one. One just hopes Poor Mr. Whiskers was not harmed in the drafting of this opinion. Background to Kelley v. Commissioner Patrick Kelley, a Louisiana resident,…
