GEORGIA M. BEATTY, PETITIONER-APPELLANT,
v.
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
GEORGIA M. BEATTY, PETITIONER-APPELLANT,
COMMISSIONER OF INTERNAL REVENUE, RESPONDENT-APPELLEE
667 F.2d 501
Court of Appeals for the Fifth Circuit (1982)
Positive Treatment
Cited by 10 cases
Opinion of the Court
PER CURIAM:
In this “tax protest” case appealing summary judgment for the government in the Tax Court, petitioner Georgia Beatty raises several frequently rejected challenges to the tax laws, including the constitutionality of the withholding provisions, the applicability of the requirement of filing a return to petitioner, and the authority of the Commissioner to assess a deficiency. From the record it is clear that petitioner had income and that she failed to file a proper return. It is equally clear that Congress has the power to require withholding on wages. See Central Illinois Public Service Co. v. United States, 435 U.S. 21, 98 S.Ct. 917, 55 L.Ed.2d 82 (1978). We have time and time again held, within the context of criminal prosecutions under § 7203, that a protest return of the sort filed by petitioner does not amount to a return. United States v. Booher, 641 F. 2d 218 (5th Cir. 1981); United States v. Brown, 591 F. 2d 307 (5th Cir.), cert. denied, 442 U.S. 913, 99 S.Ct. 2831, 61 L.Ed.2d 280 (1979); United States v. Johnson, 577 F. 2d 1304 (5th Cir. 1978).
We find no other basis for challenging the Tax Court decision.
AFFIRMED.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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United States v. Erwin R. Wunder, 919 F.2d 34 (6th Cir. 1990)
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Beatty v. Commissioner OF Internal Revenue, 676 F.2d 150 (5th Cir. 1982)
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United States v. Heise, 709 F.2d 449 (6th Cir. 1983)
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- United States v. Johnson, 577 F.2d 1304 (5th Cir. 1978)
- United States v. Ruel Frank Brown, Jr., 591 F.2d 307 (5th Cir. 1979)
- Cent. Ill. Pub. Serv. Co. v. United States, 435 U.S. 21 (U.S. 1978)
- United States v. Booher, 641 F.2d 218 (5th Cir. 1981)
- Waugh v. United States, 442 U.S. 913 (U.S. 1979)
- Marinoff v. Dep't of Health, 442 U.S. 913 (U.S. 1979)