27 signatories came from both sides of the political divide and included Sir Geoffrey Palmer, Dame Tariana Turia, Don Brash and Sir Bob Jones.

The letter was triggered by a controversy at the University of Auckland in which a group calling itself the European Students Association claimed it had been forced to disband because of threats of violence against its members. The signatories argued that ideas should not be suppressed just because they were thought to be offensive or wrong-headed.

It was possibly no coincidence that the letter also followed a speech in which the then Race Relations Commissioner, Dame Susan Devoy, called for the Government to review hate-speech law, suggesting that free-speech arguments could too easily become a cover for threatening and harmful language.

Moon accuses the Human Rights Commission,He began this activity in

1983, when he lived in the San Francisco, California, bay area.

In 1987, he moved to Reno, Nevada, and continued the activity

there.   In 1998, he discontinued the activity and took a full-

time job with a gambling casino.

     In the Reno, Nevada, area, during the 3 years at issue,

petitioner's process-serving activity was conducted through the

Reno Carson Messenger Service (the Messenger Service) that was

owned by a third party.   Petitioner derived all of his process-

serving work from the Messenger Service.    Petitioner was required

to use his own vehicle and was assigned a certain geographic area



     2
          In the notice of deficiency, respondent disallowed a
deduction for