Court of Appeals for the Ninth Circuit November 12, 2002, No. 02-71577; T.C. No. 2947-01 (Corcoran v. Commissioner)

MEMORANDUM **

The Corcorans appeal the Tax Court’s determination of an income tax deficiency and the imposition of penalties and sanctions. They argue that income earned by United States citizens within the United States is not “gross income” subject to federal taxation.