Bender v. Commissioner
United States Tax Court
P received wages in 1978, 1979, 1980, and 1981. P, as a tax protestor, filed Forms 1040 or 1040A for such years which disclosed only his name, address, and social security number. On each line requesting financial information, P placed an asterisk which referred to an objection grounded on the Fifth Amendment to the Constitution of the United States.
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P received wages in 1978, 1979, 1980, and 1981. P, as a tax protestor, filed Forms 1040 or 1040A for such years which disclosed only his name, address, and social security number. On each line requesting financial information, P placed an asterisk which referred to an objection grounded on the Fifth Amendment to the Constitution of the United States. Held: (1) A Form 1040 or 1040A which contained no information as to income and deductions did not constitute a properly executed Federal income tax return. P's contention that he was not required to provide such financial information on the…
1Opinion of the Court
GORDON C. BENDER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bender v. Commissioner
Docket No. 35291-83.
United States Tax Court
T.C. Memo 1985-355; 1985 Tax Ct. Memo LEXIS 281; 50 T.C.M. (CCH) 450; T.C.M. (RIA) 85355;
July 18, 1985.
P received wages in 1978, 1979, 1980, and 1981. P, as a tax protestor, filed Forms 1040 or 1040A for such years which disclosed only his name, address, and social security number. On each line requesting financial information, P placed an asterisk which referred to an objection grounded on the Fifth Amendment to the Constitution of the United States.
Held…
2Cases cited14 opinions
- Bixby v. CommissionerUnited States Tax Court · 1972
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Rowlee v. CommissionerUnited States Tax Court · 1983
- United States v. SullivanSupreme Court of the United States · 1927
- Cupp v. CommissionerUnited States Tax Court · 1975
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