Suprised we haven't seen this before

[Quixote]

Thank you for sharing that, Famspear. I thought I was alone. Between Quatloos and my passion for porcelain penguins, I have depleted the fortune left to me by my grandfather, the pretzel king of Waxachie.

Well, at least you can eat the penguins.

Even if I could digest porcelain, I would never eat my babies!

[bmielke]

Let me preface this with the fact that I'm on your side. However, must we not have a life to the point of finding the ways that d-bags can further stupid arguments? While I'm pretty sure that the previous sentence was not 100% grammatically correct, I think it conveys the point that Dan-E might need something else to occupy his mind. Is Dan attached? I have many friends that are similarly misguided that have had considerable success on internet dating sites. It's just a thought.

I'm convinced that there is no meaning or purpose in life beyond finding the ways that d-bags can further stupid arguments. That's why I spend 100% of my time here on this web site, to the extent that I have no outside interests, and indeed no ability to support myself and my family spiritually, financially, or emotionally. I'm a physical and emotional wreck as a result of my obsession. I'm sure that it's the same for Dan and everyone else here, right? I mean, what other possibility could there be?

Amen

I mean before I found out about these particular d-bags I was lost in the wilderness, now I have a purpose and a goal. (I never want to be discussed here as a TP)

[LPC]

The author [of the blog with the quote that started this thread], Larry Bradshaw, is currently appealing to the 11th Circuit an adverse decision from the tax court,

And the Tax Court was affirmed.

Larry R. Bradshaw v. Commissioner, No. 10-12671 (11th Cir. 1/5/2011).

LARRY R. BRADSHAW,
Petitioner - Appellant,
v.
COMMISSIONER OF THE INTERNAL REVENUE SERVICE,
Respondent - Appellee.

[DO NOT PUBLISH]

IN THE UNITED STATES COURT OF APPEALS
FOR THE ELEVENTH CIRCUIT

Non-Argument Calendar

Agency No. 13462-09

Petition for Review of a Decision of the
United States Tax Court

(January 5, 2011)

Before BARKETT, MARCUS and MARTIN, Circuit Judges.

PER CURIAM:

Larry R. Bradshaw, proceeding pro se, appeals the decision by the tax court finding him liable for deficiencies in income tax for the years 2004, 2005, and 2006, as well as for penalties for his failure to file income tax returns and pay estimated taxes. Bradshaw does not contest the tax itself, but nonetheless avers that he should not be required to pay. After a thorough review of the record, we reject this argument and affirm.

We review the decision of the tax court's factual findings for clear error and its legal conclusions de novo. Estate of Whitt v. Commissioner, 751 F.2d 1548, 1556 (11th Cir. 1985). The Commissioner's determination of a deficiency is presumed correct and the taxpayer has the burden of proving by a preponderance of the evidence that it is incorrect. Id. A taxpayer's bank deposits provide prima facia evidence of income, and the taxpayer has the burden of proving that the bank deposits are not taxable income. Tokarski v. Commissioner, 87 T.C. 74, 77 (1986).

Bradshaw concedes on appeal that the underlying tax is lawful, and additionally he does not offer evidence disputing that he received the allegedly taxable income. Accordingly, he has abandoned any claim of error with respect to the tax court's determination of the tax. See Marek v. Singletary, 62 F.3d 1295, 1298 n.2 (11th Cir. 1995) ("Issues not clearly raised in the briefs are considered abandoned."). Instead, Bradshaw attacks the fairness and integrity of the IRS officials who effected the tax as well as of the tax court that reviewed his challenge. However, Mr. Bradshaw fails to support his significant assertions with evidence. As such, we reject them, and affirm the decision of the tax court, which properly concluded that Bradshaw has failed to adduce evidence disputing the prima facia case established through his bank deposits. See Tokarski, 87 T.C. at 76.

For these reasons, we affirm.

AFFIRMED.