- 37 -
section 6653(a),3 section 6662,4 section 6013,5 section 6033,6
section 6651(f),7 section 6511,8 section 6011,9 section 6012,10
section 6072,11 and former section 6661,12 among others. Other
Federal courts rely on and apply this test to determine whether a
return is valid.13 Situations where we have not applied Beard
are when the particular Code section supplies a definition of
2(...continued)
(2003); Janpol v. Commissioner, 102 T.C. 499, 503, 505 (1994);
Beard v. Commissioner, 82 T.C. 766, 780 (1984), affd. per curiam
793 F.2d 139 (6th Cir. 1986); Unroe v. Commissioner, T.C. Memo.
1985-149; Counts v. Commissioner, T.C. Memo. 1984-561, affd. 774
F.2d 426 (11th Cir. 1985).
3 See, e.g., Cavanaugh v. Commissioner, T.C. Memo. 1991-
407, affd. without published opinion 986 F.2d 1426 (10th Cir.
1993); Unroe v. Commissioner, supra; Counts v. Commissioner,
supra.
4 See Williams v. Commissioner, 114 T.C. 136, 140 (2000).
5 See, e.g., Sloan v. Commissioner, 102 T.C. 137, 147
(1994), affd. 53 F.3d 799 (7th Cir. 1995); Hintenberger v.
Commissioner, T.C. Memo. 1990-36, affd. without published opinion
922 F.2d 848 (11th Cir. 1990); Britt v. Commissioner, T.C. Memo.
1988-419.
6 See, e.g., Martin Fireproofing Profit Sharing Plan &
Trust v. Commissioner, 92 T.C. 1173, 1193 (1989).
7 See Dunham v. Commissioner, T.C. Memo. 1998-52.
8 See Turco v. Commissioner, T.C. Memo. 1997-564.
9 See, e.g., Galuska v. Commissioner, 98 T.C. 661, 668-669
(1992), affd. 5 F.3d 195 (7th Cir. 1993); Beard v. Commissioner,
supra at 780.
10 See Beard v. Commissioner, supra at 780.
11 See id. at 773.
12 See Eckel v. Commissioner, T.C. Memo. 1990-174.
13 See, e.g., In re Hatton, 220 F.3d 1057, 1060 (9th Cir.
2000); In re Hindenlang, 164 F.3d 1029, 1033 (6th Cir. 1999).
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