Joseph Edelson and Harriet Edelson v. Commissioner of Internal Revenue

Joseph Edelson and his wife Harriet Edelson appeal the tax court’s decision dismissing their petitions for federal income tax redetermination, upholding the Commissioner’s issuance of deficiencies and additions to tax against Joseph for fraud, and finding Harriet liable for a portion of Joseph’s taxes as a transferee. We affirm.

FACTS AND PROCEEDINGS BELOW

The Edelsons filed joint returns before 1975, but filed separately thereafter. Joseph filed separate federal income tax re turns for 1975, 1976, and 1977 in which he reported income as “less than $10” annually calculated in “constitutional dollars of silver and/or gold.” Joseph submitted with his returns numerous constitutional objections to the forms’ questions. After the Internal Revenue Service (“IRS”) informed Joseph his returns were invalid, Joseph filed amended returns, but still provided no income information and repeated his constitutional objections.

On January 22, 1979 Joseph, appearing pro se, was convicted in the United States District Court for the District of New Jersey under Internal Revenue Code § 7203 for willful failure to file income tax returns for 1975-1977. His conviction was affirmed in United States v.…