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
Robert D. Beard, Petitioner v. Commissioner of Internal Revenue, Respondent
Beard v. Comm'r
Docket No. 29420-82
United States Tax Court
82 T.C. 766; 1984 U.S. Tax Ct. LEXIS 66; 82 T.C. No. 60;
May 24, 1984, Filed
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,…
Also in this document: Concurrence; Concurring in part, dissenting in part.
2Cases cited25 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
- Adkins v. Children's Hospital of ColumbiaSupreme Court of the United States · 1923
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