Court of Appeals for the Eleventh Circuit August 26, 1985, 84-5996 (William M. Biermann v. Commissioner of Internal Revenue)

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PER CURIAM:

This is a so-called “tax protest” case in which appellant Biermann challenges the decision of the Tax Court in favor of the Commissioner of Internal Revenue (“Commissioner”) finding Biermann liable for tax deficiencies and additions to tax for the years 1978 and 1979.