Beard v. Comm'r
United States Tax Court
Petitioner tampered with an official Form 1040 by modifying margin and item captions in order to categorize his wages as "Non-taxable receipts" that he claims are not gross income subject to tax.
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Petitioner tampered with an official Form 1040 by modifying margin and item captions in order to categorize his wages as "Non-taxable receipts" that he claims are not gross income subject to tax. He purports this tampered form was his return for the 1981 taxable year. 1. Held, wages are subject to tax. 2. Held, further, the tampered form was not a return within the meaning of secs. 6011, 6012, 6072, and 6651(a)(1), I.R.C. 1954, and an addition to tax is due under sec. 6651(a)(1), I.R.C. 1954. 3. Held, further, petitioner willfully failed to file a return for the 1981 year, and an addition to…
1Concurring in part, dissenting in partChabot, J.
I agree with the majority’s holdings as to the following issues:(1) Petitioner’s wages are income, subject to tax, and he is not entitled to an offsetting deduction for "Non-taxable receipts”.(2) Petitioner intentionally disregarded respondent’s rules and regulations in claiming the unwarranted deduction for "Non-taxable receipts”, and so is liable for an addition to tax under section 6653(a).(3) Petitioner is liable for damages under section 6673, for instituting proceedings in the Court merely for delay. (When he filed the petition in the instant case, the only matter in dispute was the…
2Cases cited7 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Adkins v. Children's Hospital of ColumbiaSupreme Court of the United States · 1923
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Reiff v. CommissionerUnited States Tax Court · 1981
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