Whether Tax Court, had subject mattter jurisdiction, under it's Admiralty/Maritime
Jurisdictions. To grant Appellee, relief sought in the absence of maritime contract?

Whether lower Courts, gave any valid legal cause, preventing them from being bound by
legislative requirement. In giving full faith, and credit, in accordance with 28 USC 1738, to state
court monetary judgment?(see Appendix E)

Whether the use of judgment amount(see Appendix E), to report gross income upon IRS
FORM 1040, in accordance with 26 CFR 1-61-1(a), was a frivolous filing?

Whether Tax Court had subject matter jurisdiction under its Admiralty/Maritime Jurisdictions to grant Appellee relief sought in the absence of maritime contract?