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…
1Opinion of the Court
Whitaker, Judge:
This case is before us on respondent’s motion for summary judgment.1 Pursuant to Rule 121,2 a response to the motion was filed by petitioner on February 13, 1984 (the response). On February 22, 1984, the motion for summary judgment was heard. Respondent was represented by counsel but there was no appearance by or on behalf of petitioner. The motion was taken under advisement.
In the notice of deficiency issued to petitioner, respondent determined a deficiency in petitioner’s 1981 Federal income tax in the amount of $6,535. In the answer, respondent alleged that additions to tax…
2Cases cited21 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Cupp v. CommissionerUnited States Tax Court · 1975
16 more not listed; retrieve them via the Exa API.
3Cited by287 opinions
- Robert D. Beard v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- In Re William C. Hindenlang, Debtor. United States of America v. William C. HindenlangCourt of Appeals for the Sixth Circuit · 1999
- In Re: James H. Hatton Debtor. United States of America v. James H. HattonCourt of Appeals for the Ninth Circuit · 2000
- Cabirac v. Comm'rUnited States Tax Court · 2003
- Swanson v. Comm'rUnited States Tax Court · 2003
282 more not listed; retrieve them via the Exa API.