¶1MEMORANDUM OPINION
¶2FEATHERSTON, Judge: Respondent determined the following deficiencies in petitioners' Federal income tax and additions to tax for 1975 and 1976:
¶3Carroll E. Oden
| Sec. 1 | Sec. | Sec. | ||
| Year | Deficiency | 6651(a) | 6653(a) | 6654 |
| 1975 | $ 1,293.13 | $ 323.28 | $ 64.66 | $ 56.27 |
| 1976 | 1,336,98 | 334.25 | 66.85 | 49.90 |
¶4Valta L. Oden
| Sec. | Sec. | Sec. | ||
| Year | Deficiency | 6651(a) | 6653(a) | 6654 |
| 1975 | $ 513.97 | $ 128.49 | $ 25.70 | $ 22.37 |
| 1976 | 512.65 | 128.16 | 25.63 | 19.13 |
¶5Petitioners filed Forms 1040 for 1975 and 1976 in which no intelligible information was given with respect to their income and deductions and in which various constitutional arguments were made. Respondent determined the disputed deficiencies by an indirect method of income reconstruction.
¶6When the case was called for trial, petitioner Carroll Oden appeared but offered no evidence to show that the*743 respondent's determinations were excessive. The only contention that he made was that the Federal income tax may not constitutionally be collected from individuals, and consequently the determined deficiencies and additions to tax are erroneous. The argument is frivolous. See the discussion of Article I and the Sixteenth Amendment of the Constitution in Penn Mutual Indemnity Co. v. Commissioner, 32 T.C. 653 (1959).
¶7No evidence having been presented to show that the determinations in the notices of deficiency are erroneous,
¶8Decision will be entered for the respondent.