January 5, 1978
CHARLES LUBUS, JR., PLAINTIFF-APPELLANT
UNITED STATES OF AMERICA, DEFENDANT-APPELLEE.
Before KAUFMAN, Chief Judge, TIMBERS, and MESKILL, Circuit Judges.
This cause came on to be heard on the transcript of record from the United States District Court for the District of Connecticut, and was argued by appellant pro se and by counsel for appellee.
ON CONSIDERATION WHEREOF, it is now hereby ordered, adjudged, and decreed that the judgment of said District Court be and hereby is affirmed. By its clear wording, Section 56 of the Internal Revenue Code imposes a tax "[in] addition to the other taxes" imposed under the income tax provisions. The legislative history of the provision supports this language, for Congress's intention was not to give tax relief, but rather to impose an additional tax upon high-income individuals with large amounts of nonwage income. S. Rep. No. 91-552, 91st Cong., 1st Sess., pp. 111-118, 1969-3 Cum. Bull. 423, 495-99. Whether or not the income items in this case fall within the scope of Section 56, the appellant is still required to pay all income taxes imposed by other portions of the Code.
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