Laughing Out Loud

These lines from a tax decision struck me funny. "Anthony Oropeza earned wages in 2002 and 2003 but reported zero income and zero tax liabilities because, he wrote in attachments to the returns, his income was not 'income' in the 'constitutional' sense. Mr. Oropeza’s position is, in a word, 'frivolous.' Just like we held it was the last time he was in Tax Court."