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BEARD v. UNITED STATES

Civ. A. No. 83CV-6478-AA.

580 F.Supp. 881 (1984)

Robert D. BEARD, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Michigan, S.D.

March 9, 1984.

Attorney(s) appearing for the Case

Robert D. Beard, pro se.

David P. Monson, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Geneva S. Halliday, Detroit, Mich., for defendant.

MEMORANDUM OPINION AND ORDER

JOINER, District Judge.

This matter is before the Court on the defendant's Motion to Dismiss. The Court has determined that the motion should be considered without oral argument, on the basis of the papers filed. For the reasons discussed below, the motion is granted.

The plaintiff prepared a Form 1040 on which he included a figure in line 7 for "receipts". On line 24 he altered...

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