Herbert C. Elliott - Page 1

                                   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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