Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided March 21, 1997No. Docket No. 22733-92Unpublished
1Opinion of the Court
ALBERT J. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 22733-92
United States Tax Court
T.C. Memo 1997-134; 1997 Tax Ct. Memo LEXIS 147; 73 T.C.M. (CCH) 2319; T.C.M. (RIA) 97134;
March 21, 1997March 17, 1997, Filed
Lawrence V. Brookes, for petitioner.
Ewan D. Purkiss and Andrew P. Crousore, for respondent.
KORNER
KORNER
MEMORANDUM OPINION
KORNER, Judge: This case is before the Court on petitioner's motion for summary judgment as supplemented under Rule 121. 1 Respondent determined that petitioner, acting as general partner of certain limited…
2Cases cited10 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Naftel v. CommissionerUnited States Tax Court · 1985
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