Menu
Tax Notes logo
HOMETax Notes ResearchFederalCourt Documentscourt opinions and orders

SIXTH CIRCUIT AFFIRMS THAT ALTERED FORM 1040 WAS NOT A VALID RETURN

JUN. 24, 1986

Beard, Robert D. v. Comm.

DATED JUN. 24, 1986
DOCUMENT ATTRIBUTES
  • Case Name
    ROBERT D. BEARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 84-1698
  • Judge
    Keith, Judge, opinion
  • Parallel Citation
    793 F.2d 139
    86-2 U.S. Tax Cas. (CCH) P9496
    58 A.F.T.R.2d (RIA) 86-5290
    1986 U.S. App. LEXIS 26374
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1986-4699
  • Tax Analysts Electronic Citation
    1986 TNT 130-74

Beard, Robert D. v. Comm.

            ON APPEAL from the United States Tax Court.

 

 

              Before: KEITH and NELSON, Circuit Judges;

 

                 and EDWARDS, Senior Circuit Judge.

 

 

PER CURIAM. Petitioner Robert Beard appeals a United States Tax Court Order and decision granting respondent's motion for summary judgment and assessing petitioner with additional tax and damages. Petitioner filed a petition in the Tax Court challenging a notice of deficiency issued by the respondent, Commissioner of Internal Revenue. The court concluded that no issues of material fact precluded granting respondent's motion for summary judgment. The court determined that the wages earned by petitioner are taxable; the altered Treasury Form 1040 filed by petitioner did not constitute a return under 26 U.S.C. section 6011 (1982); and that petitioner therefore owed additional tax for willfully filing a late return in violation of 26 U.S.C. sections 6651(a)(1), 6653(a) (1982).

Upon review of the record, we conclude no genuine issue of material fact precluded the Tax Court from granting summary judgment to respondent. In our view, petitioner's wages are taxable as gross income, see Eisner v. Macomber, 252 U.S. 189, 207 (1920), and petitioner's altered 1040 form does not constitute a "return" in compliance with 26 U.S.C. section 6011(a) (1982). See Counts v. Commissioner, 774 F.2d 426, 427 (11th Cir. 1985) (per curiam).

The decision of the Tax Court is hereby affirmed without sanctions against petitioner, based upon the Tax Court decision reported at 82 T.C. 766 (1984).

DOCUMENT ATTRIBUTES
  • Case Name
    ROBERT D. BEARD, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 84-1698
  • Judge
    Keith, Judge, opinion
  • Parallel Citation
    793 F.2d 139
    86-2 U.S. Tax Cas. (CCH) P9496
    58 A.F.T.R.2d (RIA) 86-5290
    1986 U.S. App. LEXIS 26374
  • Code Sections
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 1986-4699
  • Tax Analysts Electronic Citation
    1986 TNT 130-74
Copy RID