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Beard v. C.I.R

United States Court of Appeals, Sixth Circuit
Jun 24, 1986
793 F.2d 139 (6th Cir. 1986)

Summary

articulating the Supreme Court test

Summary of this case from Quezada v. Internal Revenue Serv. (In re Quezada)

Opinion

No. 84-1698.

Submitted March 31, 1986.

Decided June 24, 1986.

Robert D. Beard, Carleton, Mich., pro se.

Fred T. Goldberg, Jr., Chief Counsel, I.R.S., Glenn L. Archer, Jr., Michael L. Paup, Tax Div., Dept. of Justice, Washington, D.C., Richard Farber, Farley P. Katz, for respondent-appellee.

On Appeal from the United States Tax Court.

Before KEITH and NELSON, Circuit Judges, and EDWARDS, Senior Circuit Judge.


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. § 6011 (1982); and that petitioner therefore owed additional tax for willfully filing a late return in violation of 26 U.S.C. § 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, 40 S.Ct. 189, 193, 64 L.Ed. 521 (1920), and petitioner's altered 1040 from does not constitute a "return" in compliance with 26 U.S.C. § 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).


Summaries of

Beard v. C.I.R

United States Court of Appeals, Sixth Circuit
Jun 24, 1986
793 F.2d 139 (6th Cir. 1986)

articulating the Supreme Court test

Summary of this case from Quezada v. Internal Revenue Serv. (In re Quezada)

filing of tampered form was not an honest endeavor to satisfy the law but a conspicuous protest against payment of tax intended to deceive

Summary of this case from Wogoman v. Internal Revenue Serv. (In re Wogoman)
Case details for

Beard v. C.I.R

Case Details

Full title:ROBERT D. BEARD, PETITIONER-APPELLANT, v. COMMISSIONER OF INTERNAL…

Court:United States Court of Appeals, Sixth Circuit

Date published: Jun 24, 1986

Citations

793 F.2d 139 (6th Cir. 1986)

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