Legal Opinion
Martin J. Ueckert v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided November 17, 1983No. 83-1782PublishedCited by 29 opinions
1Per curiam
Martin J. Ueckert appeals pro se from a decision of the tax court upholding a determination by the Commissioner of deficiencies and additions to income tax for the years 1976 and 1977. We affirm.
For each of the years in question, Uec-kert submitted to the Internal Revenue Service (IRS) signed Forms 1040 containing only his name and address. Ueckert reported no income, credits, deductions, or tax liability. Instead, on each pertinent line of the forms he inserted the word “object.” On the back of the 1977 form, Ueckert wrote, “[t]he entry (object) indicates that I assert my privilege to the…
2Cases cited15 opinions
- Hoffman v. United StatesSupreme Court of the United States · 1951
- United States v. SullivanSupreme Court of the United States · 1927
- Garner v. United StatesSupreme Court of the United States · 1976
- Zicarelli v. New Jersey State Commission of InvestigationSupreme Court of the United States · 1972
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
10 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Charles J. Martin v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1985
- Jerome James Anselmo v. Manufacturers Life Insurance CompanyCourt of Appeals for the Eighth Circuit · 1985
- In Re ConnellyUnited States Bankruptcy Court, N.D. Illinois · 1986
- Richard D. May v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1985
- Joseph A. Roach v. The National Transportation Safety Board, and J. Lynn Helms, Administrator, Federal Aviation AdministrationCourt of Appeals for the Tenth Circuit · 1986
24 more not listed; retrieve them via the Exa API.