113 T.C. No. 7
UNITED STATES TAX COURT
HERBERT C. ELLIOTT, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 733-96. Filed August 10, 1999.
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: Because the Form 1040 submitted
on behalf of P was not signed as required by sec. 1.6012-
1(a)(5), Income Tax Regs., it did not constitute a valid
return. Held, further, sec. 1.6012-1(a)(5), Income Tax
Regs., is valid. Held, further, P is liable for the
addition to tax under sec. 6651(a)(1), I.R.C., for 1990.
John H. Trader, for petitioner.
Dennis R. Onnen, for respondent.
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