Noel D. Mcneel; Joyce A. Mcneel, Petitioners-appellants, v. Commissioner of Internal Revenue Service, Respondent-appellee, 60 F.3d 833 (9th Cir. 1995)

MEMORANDUM^** 

Noel and Joyce McNeel appeal pro se the tax court's dismissal of their petition challenging the determination by the Commissioner of Internal Revenue that they each owed income taxes and additions to tax for 1986 through 1991. The McNeels contend that they have a basis in their labor equal to its fair market value and that, in the absence of proof by the Commissioner that the wages they received exceeded the fair market value of the services they rendered, no taxable gain can be ascribed to their receipt of wages. The tax court properly rejected this argument. See United States v. Buras, 633 F.2d 1356, 1361 (9th Cir. 1980) (rejecting argument that " [s]ince the wage earner exchanges his labor and personal time for its equivalent in money, he derives no gain and therefore cannot be taxed"). Since the McNeels' motion to vacate the tax court's decision was founded on the same argument, the tax court did not abuse its discretion in denying their motion. See Thomas v. Lewis, 945 F.2d 1119, 1123 (9th Cir. 1991).

AFFIRMED.