Beard, George Miller

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George Miller, U.S. physician, 1839-1883.
Beard disease - Synonym(s): Beard syndrome
Beard syndrome - may be associated with chronic fatigue syndrome. Synonym(s): Beard disease; nervous exhaustion
Beard test
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It found that it was not required to decide whether the third element of the Beard test was satisfied because, under the current version of Section 523(a), after amendment by BAPCPA, in addition to meeting the applicable requirements of nonbankruptcy law to qualify as a return (i.
The court noted that the majority of courts addressing whether tax forms filed after the assessment of a taxpayer's liability satisfy the third element of the Beard test have held they do not because the forms have no valid purpose.
There is the occasional sculpture like Taliban Beard Test from 1997.
As suggested by the Beard test, the determination of whether a document submitted by a taxpayer is a valid tax return depends on the facts and circumstances.
Applying the Beard test as well as other relevant case law, H and W have failed to file a valid tax return for their Year 1 tax year.
Accordingly, H and W have failed to meet the first part of the Beard test.
The Tax Court also ruled that the taxpayer did not satisfy the Beard tests, because he did not sign the SFRs and failed to make a reasonable and honest attempt to satisfy the tax law.