William Kurnik; Nancy Kurnik, Petitioners-appellants, v. Commissioner of Internal Revenue, Respondent-appellee, 70 F.3d 120 (9th Cir. 1995)

MEMORANDUM^** 

William and Nancy Kurnik appeal pro se the tax court's dismissal for failure to state a claim upon which relief may be granted of their petition for redetermination of federal income tax deficiencies for the 1985-89 tax years. We have jurisdiction pursuant to 26 U.S.C. § 7482, and we affirm.

The Kurniks contend that their income for the relevant years is not taxable as "wages" within the meaning of the Internal Revenue Code, because the Code fails to consider the fair market value of the basis of their labor as a gift from their creator, and the Kurniks can show that their basis in their labor is equal to the amount of income 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.