Elliott v. Commissioner
United States Tax Court
On Oct. 17, 1991, a Form 1040 was submitted by an attorney, A, on behalf of P for the taxable year 1990, which would have been timely. The submission of the return by A did not comply with the requirements of sec. 1.6012-1(a)(5), Income Tax Regs.
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On Oct. 17, 1991, a Form 1040 was submitted by an attorney, A, on behalf of P for the taxable year 1990, which would have been timely. The submission of the return by A did not comply with the requirements of sec. 1.6012-1(a)(5), Income Tax Regs. P contends that, irrespective of the regulations, the return was timely filed under Miller v. Commissioner, 237 F.2d 830 (5th Cir. 1956), which this Court followed in Booher v. Commissioner, 28 T.C. 817 (1957). Both Miller and Booher were decided under the 1939 Code. The 1954 Code and the regulations thereunder provide a different framework. HELD:…
1Opinion of the Court
HERBERT C. ELLIOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Elliott v. Commissioner
No. 733-96
United States Tax Court
113 T.C. 125; 1999 U.S. Tax Ct. LEXIS 33; 113 T.C. No. 7;
August 10, 1999, Filed
Decision will be entered for respondent.
On Oct. 17, 1991, a Form 1040 was submitted by an attorney,
A, on behalf of P for the taxable year 1990, which would have
been timely. The submission of the return by A did not comply
with the requirements of sec. 1.6012-1(a)(5), Income Tax Regs. P
contends that, irrespective of the regulations, the return was
timely filed under Miller v.…
2Cases cited18 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. BoyleSupreme Court of the United States · 1985
- Morton v. RuizSupreme Court of the United States · 1974
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- E. Norman Peterson Marital Trust, Chemical Bank, Trustee v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996
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