Beard, George Miller

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Beard,

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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Additionally, because the pre-BAPCPA Code failed to define return for discharge purposes, most courts looked to the Beard test, (28) which was rendered by a tax court in 1984 and affirmed by the Sixth Circuit in 1986.
Hindenlang (In re Hindenlang) (31) served as the first application of the four-part Beard test to find that tax forms were not returns under [section] 523(a) when they were submitted by the taxpayer after substitute returns had been prepared and tax liability assessed.
The Beard test includes four distinct elements: 1) the taxpayer must execute the return under penalties of perjury, 2) the return must have access to sufficient data to calculate tax liability, 3) the document must purport to be a tax return; and 4) the return must reflect an honest and reasonable attempt to satisfy the requirements of the tax law.
Returns with two signatures are sufficient under the Beard test on their face.
The Beard test looks to the following: The document 1) purports to be a return; 2) is signed under penalty of perjury; 3) contains sufficient data to calculate tax liability; and 4) represents an honest and reasonable attempt to satisfy the requirements of the tax law.
The Beard test includes four elements: (1) The return must have sufficient data to calculate tax liability; (2) the document must purport to be a return; (3) there must be an honest and reasonable attempt to satisfy the requirements of the tax law; and (4) the taxpayer(s) must sign the return under penalties of perjury.
There is the occasional sculpture like Taliban Beard Test from 1997.
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.
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.
Subsequently, Beard tested his enzyme hypothesis in both animal models and in human patients, with great success, as reported in the scientific literature of his day.
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.