Ronald Davenport

I had to mention this case. I just had to.

I knew a Ronnie Davenport growing up. His brother, Tommy, was one of my contemporaries and best buddies. The Davenports I knew as a boy were all the most clever and interesting people. Ronnie, as I recall, was into short-wave radio, among other things. This was back before cell phones --- even before a lot of people had land-line telephones or TVs. I was always way impressed with Ronnie talking on that radio with people all around the world. It reminds me of the opening scene of the movie Contact. Of course Ronnie was no Jodie Foster and wasn't trying to contact a deceased parent. His parents were very much alive.

Anyway, the guy in this case couldn't be Ronnie from my boyhood. No way.

Ronald Davenport (of the case) faced the following proposals for more tax and penalties:

The Judge opined:

Petitioner is no stranger to the Court. The following is petitioner's history in this Court:

Well, I won't bore you with the details --- if you want them you can just read the opinion --- other than to say Ronnie did not cooperate with IRS and lost his case. He looks like the typical tax protestor, making silly, frivolous arguments that won't fly.