Citation Codes Equivalent Citations citation codes Docket Number No. 09-9011. Attorney(S) Marian L. Moline, Wichita, KS, pro se. John A. Dicicco, Sara Ann Ketchum, Robert William Metzler, U.S. Department of Justice, Clarissa C. Potter, Internal Revenue Service, Washington, DC, for Respondent- Judges Harris L. Hartz Acts Internal Revenue Code — Procedure And Administration — Judicial Proceedings — Court Review Of Tax Court Decisions — Notice Of Appeal See more information ... Smart Summary Please sign up to generate summary. Marian L. MOLINE, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. ORDER AND JUDGMENT HARRIS L. HARTZ, Circuit Judge. Marian L. Moline is another tax protester who insists on clogging the system with ridiculous arguments. She appeals an adverse decision of the Tax Court. We have jurisdiction under 26 U.S.C. § 7483. We affirm for the reasons cogently explained in the Tax Court's memorandum opinion in this case.