Marko Porter, Petitioner-appellant, v. Commissioner of Internal Revenue Service, Respondent-appellee, 56 F.3d 73 (9th Cir. 1995)

MEMORANDUM^** 

Marko Porter appeals pro se the tax court's grant of judgment on the pleadings for the government in Porter's petition for redetermination of federal income tax deficiencies for the 1990 and 1991 tax years. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.

Porter contends that the compensation he received from his employers is not taxable since he did not receive any "wages" within the meaning of the Internal Revenue Code, because the Code fails to consider the fair market value of the basis in his labor as a gift from his creator, and Porter can show that his basis in his labor is equal to the amount of compensation he received. The tax court properly rejected this frivolous contention. See Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir. 1986); Olson v. United States, 760 F.2d 1003, 1005 (9th Cir. 1985).

AFFIRMED.