Robert D. Beard v. Comm'r of Internal Revenue, 793 F.2d 139 (6th Cir. 1986). · Go Syfert
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Robert D. Beard v. Comm'r of Internal Revenue, 793 F.2d 139 (6th Cir. 1986). Cases Citing This Book View Copy Cite
“forms filed after their due dates and after an irs assessment rarely, if ever, qualify as an honest or reasonable attempt to satisfy the tax law.”
323 citation events (186 in the last 25 years) across 59 distinct courts.
Strongest positive: Nedelka v. Internal Revenue Serv. (In re Nedelka) (deb, 2018-12-20)
Treatment trajectory · 1986 → 2026 · click a year to view as-of
1986 2006 2026
Statutes interpreted (leading-cases list)
#3 26 U.S.C. § 6011 cited 2× in this case · 138 total citations of statute
Top citers, strongest first. 50 distinct citers. How cited ↗
discussed Cited as authority (quoted) Nedelka v. Internal Revenue Serv. (In re Nedelka)
Bankr. D. Del. · 2018 · quote attribution · 1 verbatim quote · confidence low
forms filed after their due dates and after an irs assessment rarely, if ever, qualify as an honest or reasonable attempt to satisfy the tax law.
cited Cited "see" In Re: John Salvador v. United States
9th Cir. · 2024 · signal: see · confidence high
See In re Hatton, 220 F.3d 1057 , 1060–61 (9th Cir. 2000) (quoting Beard v. Comm’r of Internal Revenue, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986) (per curiam)).
cited Cited "see" Lagerkvist v. United States
N.D. Ind. · 2024 · signal: see · confidence high
See Beard, 82 T.C. 766, 777 (1984), aff’d per curiam 793 F.2d 139 (6th Cir. 1986).
cited Cited "see" William Goddard
Tax Ct. · 2022 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766, 777 (1984) (establishing a four-part test for what constitutes a return), aff’d per curiam, 793 F.2d 139 (6th Cir. 1986).
discussed Cited "see" Johnson v. INTERNAL REVENUE SERVICE
Bankr. W.D. Va. · 2022 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986) (approving considerations described in Zellerbach Paper Co. v. Helvering, 293 U.S. 172 (1934)).
discussed Cited "see" Bernard D. Holland
Tax Ct. · 2021 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766, 777 (1984) (holding that an essential element of a valid return is that “the taxpayer must execute the return under penalties of perjury”), aff’d, 793 F.2d 139 (6th Cir. 1986).
cited Cited "see" Damian K. Gregory & Shayla A. Gregory v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See. e.g., Beard v. Commissioner, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986).
discussed Cited "see" Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Because the Hendricksons’ 31 United States v. Mosel, 738 F.2d 157, 158 (6th Cir. 1984) (quoting United States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980)); see Beard v. Commissioner, 82 T.C. 766, 774-779 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986). 32 See Beard v. Commissioner, 82 T.C. at 777 (holding return was invalid when taxpayer made alterations to Form 1040 that allowed taxpayer to claim a refund); Mohamed v. Commissioner, at *12 (finding taxpayer’s unsigned return was invalid although processed by the IRS); see, e.g., Olpin v. Commissioner, 270 F.3d 1297, 1301 (10th Cir. 2001) (ho…
discussed Cited "see" Peter E. Hendrickson & Doreen M. Hendrickson v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
Because the Hendricksons’ 31 United States v. Mosel, 738 F.2d 157, 158 (6th Cir. 1984) (quoting United States v. Moore, 627 F.2d 830, 835 (7th Cir. 1980)); see Beard v. Commissioner, 82 T.C. 766, 774-779 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986). 32 See Beard v. Commissioner, 82 T.C. at 777 (holding return was invalid when taxpayer made alterations to Form 1040 that allowed taxpayer to claim a refund); Mohamed v. Commissioner, at *12 (finding taxpayer’s unsigned return was invalid although processed by the IRS); see, e.g., Olpin v. Commissioner, 270 F.3d 1297, 1301 (10th Cir. 2001) (ho…
cited Cited "see" Renee Vento v. Commissioner
Tax Ct. · 2019 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766, 777 (1984), aff’d per curiam, 793 F.2d 139 (6th Cir. 1986).
cited Cited "see" Steven Waltner v. Cir
9th Cir. · 2019 · signal: see · confidence high
See Beard v. Comm’r, 82 T.C. 766, 777 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986) (per curiam).
discussed Cited "see" In re Defreze
Or. Ct. App. · 2018 · signal: see · confidence high
See Beard v. Comm'r , 82 T.C. 766 (1984), aff'd , 793 F.2d 139 (6th Cir. 1986). 2 Recent circuit court decisions have held that the Beard test is alive and well, despite the statutory definition of "return" under 11 U.S.C. § 523 (a) (*).
cited Cited "see" United States v. Harold (In re Harold)
Bankr. E.D. Mich. · 2018 · signal: see · confidence high
See Beard v. Comm'r , 793 F.2d 139 (6th Cir. 1986).
discussed Cited "see" Blair v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 781 (1984) (noting that taxpayer admitted in his brief that he knew Court had rejected arguments similar to his as frivolous and groundless in many prior cases), aff'd, 793 F.2d 139 ↩ (6th Cir. 1986) . 21.
cited Cited "see" Crummey v. Comm'r
Tax Ct. · 2016 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd per curiam , 793 F.2d 139 (6th Cir. 1986) .
discussed Cited "see" Kernan v. Comm'r
Tax Ct. · 2014 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 781 (1984) , aff'd , 793 F.2d 139 ↩ (6th Cir. 1986) (taxpayer admitted in his brief that he knew the Court had rejected arguments similar to his as frivolous and groundless in many prior cases). 72.
discussed Cited "see" Waltner v. Comm'r (2×)
Tax Ct. · 2014 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd , 793 F.2d 139 (6th Cir. 1986) .
discussed Cited "see" Hill v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd , 793 F.2d 139 (6th Cir. 1986) . *287 Under Beard v. Commissioner , 82 T.C. at 777 , a valid return is one that (1) contains sufficient data to calculate a tax liability, (2) purports to be a return, (3) represents an honest and reasonable attempt to satisfy the requirements of the tax law, and (4) is executed by the taxpayer under penalties of perjury.
cited Cited "see" Hill v. Comm'r
Tax Ct. · 2013 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd , 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Onya J. Dildy v. United States
Fed. Cl. · 2013 · signal: see · confidence high
See id.
discussed Cited "see" Flint v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Swanson v. Commissioner , 121 T.C. at 123 (citing Beard v. Commissioner , 82 T.C 766 , 777 (1984) , aff'd , 793 F.2d 139 (6th Cir. 1986)) ; Cabirac v. Commissioner , 120 T.C. 163 , 169 (2003) . 2 Because the Forms 1040 were not valid returns, Flint's income-tax liabilities were not discharged.
cited Cited "see" Nelson v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd , 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Parker v. Comm'r
Tax Ct. · 2012 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , aff'd per curiam , 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" McNeil v. Comm'r
Tax Ct. · 2011 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Oman v. Comm'r
Tax Ct. · 2010 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 767 , 773 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Cobin v. Comm'r
Tax Ct. · 2009 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) ; Dunham v. Commissioner , T.C.
cited Cited "see" Creekmore v. Internal Revenue Service (In Re Creekmore)
Bankr. N.D. Miss. · 2008 · signal: see · confidence high
See, Beard v. Commissioner, 82 T.C. 766 , 1984 WL 15573 (1984), aff'd, 793 F.2d 139 (6th Cir.1986).
cited Cited "see" Izzo v. United States
E.D. Mich. · 2006 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 1984 WL 15573 (1984), aff'd, 793 F.2d 139 (6th Cir.1986).
cited Cited "see" In Re Izzo
E.D. Mich. · 2006 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 1984 WL 15573 (1984), aff'd, 793 F.2d 139 (6th Cir.1986).
discussed Cited "see" ICI Pension Fund v. Commissioner (2×)
unknown court · 1999 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984) , affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" ICI Pension Fund, ICI Pensions Trustees Limited, Trustee v. Commissioner
Tax Ct. · 1999 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984), affd. per curiam 793 F.2d 139 (6th Cir. 1986).
cited Cited "see" Sochia v. Commissioner
Tax Ct. · 1998 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) ; and Parker v. Commissioner, 724 F.2d 469 (5th Cir. 1984) .
cited Cited "see" Janus v. Commissioner
Tax Ct. · 1996 · signal: see · confidence high
Colo. 1993); see Beard v. Commissioner , 82 T.C. 766 , 774-779 (1984) , *221 affd. 793 F.2d 139 (6th Cir. 1986) ; Sickler v. Commissioner , T.C.
cited Cited "see" Cavanaugh v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 780 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Swedelson v. Commissioner
Tax Ct. · 1991 · signal: see · confidence high
See Beard v. Commissioner , 82 T.C. 766 , 777 (1984) , affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Britt v. Commissioner
unknown court · 1988 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Spaulding v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Lecours v. Commissioner
Tax Ct. · 1988 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Myers v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 774-779 (1984) , *544 affd. 793 F.2d 139 (6th Cir. 1986) ; Reiff v. Commissioner, 77 T.C. 1169 (1981) .
cited Cited "see" Krueger v. Commissioner
Tax Ct. · 1987 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Peeples v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 780 (1984) , affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Conant v. Commissioner
Tax Ct. · 1986 · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 (1984) , affd. 793 F.2d 139 ↩ (CA6 1986) . 9.
discussed Cited "see" Cabirac (2×)
unknown court · Rob · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. 793 F.2d 139 ↩ (6th Cir. 1986) , to the effect that a document constitutes a "return" for Federal income tax purposes if: (1) It contains sufficient data to calculate tax liability; (2) it purports to be a return; (3) it represents an honest and reasonable attempt to satisfy the requirements of the tax law; and (4) it is executed under penalties of perjury. 11.
cited Cited "see" Scholet
unknown court · Joh · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 777 (1984) , affd. 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see" Elghanian
unknown court · Joh · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 768 n. 6 (1984), *60 affd. 793 F.2d 139 (6th Cir. 1986) ; Mooneyham v. Commissioner, T.C.
discussed Cited "see" Andrews
unknown court · Art · signal: see · confidence high
See Beard v. Commissioner, 82 T.C. 766 , 775-776 (1984) (also recognizing that "the only permissible exception to the use of the official form has been the permission, granted * *330 * * to tax return preparers * * * to reproduce and vary very slightly the official form pursuant to the Commissioner's revenue procedures."), affd. per curiam 793 F.2d 139 (6th Cir. 1986) .
cited Cited "see, e.g." Linda Hays McCoy
Bankr. S.D. Miss. · 2020 · signal: see also · confidence low
Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (1934); see also Beard v. Comm’r, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986); Green v. Comm’r, 322 F. App’x 412, 415 (5th Cir. 2009).
cited Cited "see, e.g." Linda Trenett McCoy
Bankr. S.D. Miss. · 2020 · signal: see also · confidence low
Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (1934); see also Beard v. Comm’r, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986); Green v. Comm’r, 322 F. App’x 412, 415 (5th Cir. 2009).
cited Cited "see, e.g." McCoy v. Mississippi Department of Revenue
Bankr. S.D. Miss. · 2020 · signal: see also · confidence low
Zellerbach Paper Co. v. Helvering, 293 U.S. 172, 180 (1934); see also Beard v. Comm’r, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986); Green v. Comm’r, 322 F. App’x 412, 415 (5th Cir. 2009).
cited Cited "see, e.g." Gwendolyn L. Kestin v. Commissioner
Tax Ct. · 2019 · signal: see, e.g. · confidence low
See, e.g., Beard v. Commissioner, 82 T.C. 766 (1984), aff’d, 793 F.2d 139 (6th Cir. 1986).
Retrieving the full opinion text from the archive…
Robert D. BEARD, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
84-1698.
Court of Appeals for the Sixth Circuit.
Jun 24, 1986.
793 F.2d 139
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.
Keith, Nelson, Edwards.
Cited by 279 opinions  |  Published
1 passage pin-cited by 1 case
Pinpoint authority: bottom 69%
Citer courts: D. Delaware (1)
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. § 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[*140] 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 form 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).