Cupp v. Commissioner
United States Tax Court
Held: 1. A page 1 of a Form 1040, U.S. Individual Income Tax Return, which contained no figures as to income and deductions and had deleted above petitioner's signature the words "under penalties of perjury" did not constitute a Federal income tax return for the year 1969, and similar documents did not constitute Federal income tax returns for the years 1970 and 1971; no reasonable cause for failure to file having been shown, the additions to tax for failure to file returns…
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Held: 1. A page 1 of a Form 1040, U.S. Individual Income Tax Return, which contained no figures as to income and deductions and had deleted above petitioner's signature the words "under penalties of perjury" did not constitute a Federal income tax return for the year 1969, and similar documents did not constitute Federal income tax returns for the years 1970 and 1971; no reasonable cause for failure to file having been shown, the additions to tax for failure to file returns for each of these years are sustained as are the additions to tax for negligence or intentional disregard of rules and…
1Opinion of the Court
OPINION
Petitioner takes the position that the documents he filed containing the first page of a Form 1040 constitute proper returns for each of the calendar years 1969, 1970, and 1971. While petitioner’s position is not completely clear, apparently he is contending (1) that these documents are proper returns since they constitute his petition for redress of grievances in accordance with the rights guaranteed to him under the first amendment of the Constitution of the United States and that not to accept these documents as returns is in violation of his rights under that amendment to the…
2Cases cited42 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Johnson v. AverySupreme Court of the United States · 1969
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Donaldson v. United StatesSupreme Court of the United States · 1971
- Grosso v. United StatesSupreme Court of the United States · 1968
37 more not listed; retrieve them via the Exa API.
3Cited by363 opinions
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beard v. Comm'rUnited States Tax Court · 1984
- Wilkinson v. CommissionerUnited States Tax Court · 1979
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Jarvis v. CommissionerUnited States Tax Court · 1982
358 more not listed; retrieve them via the Exa API.