Legal Opinion
Miller v. Commissioner
Court of Appeals for the Eighth Circuit
Decided June 25, 1964No. 17456PublishedCited by 15 opinions
1Opinion of the Court
RIDGE, Circuit Judge.
Review is here sought of the decision of the Tax Court (39 T.C. 940), sustaining a determination by the Commissioner of Internal Revenue as to deficiencies in petitioners’ federal income tax due for the calendar years 1956,1957 and 1958.
As to the calendar years 1956 and 1957, the Commissioner’s determination was premised in a finding that the administration of the Estate of Addison Miller, deceased, was unduly prolonged beyond the end of 1955, and as a consequence of Section 1.641 (b)-3, Income Tax Regulations 1954, the income received by said estate for 1956 and 1957…
2Cases cited15 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Helvering v. WinmillSupreme Court of the United States · 1938
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
- Taft v. CommissionerSupreme Court of the United States · 1938
10 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Banc One Corp. v. CommissionerUnited States Tax Court · 1985
- Stallworth Timber Co. v. Triad Building SupplyDistrict Court, Virgin Islands · 1997
- Drybrough v. CommissionerUnited States Tax Court · 1966
- Estate of Papson v. CommissionerUnited States Tax Court · 1979
10 more not listed; retrieve them via the Exa API.