[Download] "Morgan v. Commissioner of Internal Revenue" by United States Court Of Appeals For The Sixth Circuit * Book PDF Kindle ePub Free

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Title: Morgan v. Commissioner of Internal Revenue
Author : United States Court Of Appeals For The Sixth Circuit
Release Date : January 16, 1986
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 68 KB

Description

WELLFORD, Circuit Judge. This is an appeal from a decision of the Tax Court, T.C. Memo 1984-384, which held that certain Forms 1040 filed by Morgan, the taxpayer-appellant, did not qualify as federal income tax returns, that attempted elections by Morgan to file joint returns at a later time were ineffective, and that certain penalties and additions to the taxes determined to be due were appropriate because mitigation provisions did not apply under the circumstances. We affirm.