Bell v. Commissioner
United States Tax Court
For the taxable years 1945, 1946, 1947 and 1949, petitioner, a certified public accountant, filed "skeleton" income tax Forms 1040 which did not reflect sources of income or deductions and credits. For the years 1947, 1948 and 1949, petitioner filed delinquent income tax returns containing the required information.
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For the taxable years 1945, 1946, 1947 and 1949, petitioner, a certified public accountant, filed "skeleton" income tax Forms 1040 which did not reflect sources of income or deductions and credits. For the years 1947, 1948 and 1949, petitioner filed delinquent income tax returns containing the required information. Held: 1. The Forms 1040 filed by petitioner for the years 1945 and 1946, and the Form 1040 first filed by petitioner for the year 1947, were not "returns" within the meaning of section 51, I.R.C., 1939, and petitioner has not shown that the failure to file timely returns for those…
1Opinion of the Court
Marion H. Bell v. Commissioner. Marion H. Bell and Bettie Lou Bell v. Commissioner.
Bell v. Commissioner
Docket Nos. 60619, 60620.
United States Tax Court
T.C. Memo 1957-201; 1957 Tax Ct. Memo LEXIS 49; 16 T.C.M. (CCH) 915; T.C.M. (RIA) 57201;
October 24, 1957
For the taxable years 1945, 1946, 1947 and 1949, petitioner, a certified public accountant, filed "skeleton" income tax Forms 1040 which did not reflect sources of income or deductions and credits. For the years 1947, 1948 and 1949, petitioner filed delinquent income tax returns containing the required information. Held:
1. The Forms 1040…
2Cases cited21 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Gano v. CommissionerUnited States Board of Tax Appeals · 1930
- Shaw v. CommissionerUnited States Tax Court · 1956
- Mitchell v. CommissionerUnited States Board of Tax Appeals · 1939
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Lamborn v. United States Ex Rel. Internal Revenue Service (In Re Lamborn)United States Bankruptcy Court, N.D. Oklahoma · 1997