Is Tax Court Rebelling Against Supreme Court?

I recently wrote that Kent Hovind probably does not quite fit the definition of a tax protester in the classic Irwin Schiff mode.  Hovind was claiming that he was exempt because he was a minister and that Creation Science Evangelism should have been recognized as an entity separate from him.  If Hovind were to prevail, which is extremely unlikely to say the least, the whole system would not come crashing down.  Not so with Thomas Robert Young who was recently before the Fifth Circuit  appea...