Legal Opinion
Miller v. Comm'r
United States Tax Court
Decided February 8, 2007No. 24308-05LUnpublishedCited by 3 opinions
1Opinion of the Court
ARTHUR W. & RITA C. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Comm'r
No. 24308-05L
United States Tax Court
T.C. Memo 2007-35; 2007 Tax Ct. Memo LEXIS 32; 93 T.C.M. (CCH) 908;
February 8, 2007, Filed
Arthur W. and Rita C. Miller, Pro sese.
Nancy C. Carver, for respondent.
Chiechi, Carolyn P.
CAROLYN P. CHIECHI
MEMORANDUM OPINION
CHIECHI, Judge: This case is before the Court on respondent's motion for summary judgment (respondent's motion). We shall grant respondent's motion.
Background
The record establishes and/or the parties do not dispute the following.
Petitioners…
2Cases cited10 opinions
- Goza v. CommissionerUnited States Tax Court · 2000
- Sego v. CommissionerUnited States Tax Court · 2000
- Sundstrand Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1994
- Sundstrand Corp. v. CommissionerUnited States Tax Court · 1992
- Montgomery v. Comm'rUnited States Tax Court · 2004
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Tufft v. Comm'rUnited States Tax Court · 2009
- Holland v. Comm'rUnited States Tax Court · 2013
- Westcott v. Comm'rUnited States Tax Court · 2010