Elliott v. Commissioner
United States Tax Court
On Oct. 17, 1991, a Form 1040 was submitted by an attorney, A, on behalf of P for the taxable year 1990, which would have been timely. The submission of the return by A did not comply with the requirements of sec. 1.6012-1(a)(5), Income Tax Regs.
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On Oct. 17, 1991, a Form 1040 was submitted by an attorney, A, on behalf of P for the taxable year 1990, which would have been timely. The submission of the return by A did not comply with the requirements of sec. 1.6012-1(a)(5), Income Tax Regs. P contends that, irrespective of the regulations, the return was timely filed under Miller v. Commissioner, 237 F.2d 830 (5th Cir. 1956), which this Court followed in Booher v. Commissioner, 28 T.C. 817 (1957). Both Miller and Booher were decided under the 1939 Code. The 1954 Code and the regulations thereunder provide a different framework. HELD:…
1Opinion of the Court
Dawson, Judge:
This case was assigned to Special Trial Judge Carleton D. Powell pursuant to the provisions of section 7443A(b)(3) and Rules 180, 181, and 182.1 The Court agrees with and adopts the opinion of the Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Powell, Special Trial Judge:
Respondent determined a deficiency in petitioner’s 1990 Federal income tax in the amount of $6,237 and an addition to tax under section 6651(a) in the amount of $647. By a separate notice of deficiency, respondent also determined deficiencies in petitioner’s 1991 and 1992 Federal…
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