Miller v. Commissioner
United States Tax Court
Petitioner husband's father owned and operated an insurance agency. The father established a separate bank account (the Special Account) to hide income that was not reflected on the agency's books and not reported on the tax returns. In 1973 and 1974, petitioner-husband withdrew money from the Special Account and did not report this money on his tax returns.
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Petitioner husband's father owned and operated an insurance agency. The father established a separate bank account (the Special Account) to hide income that was not reflected on the agency's books and not reported on the tax returns. In 1973 and 1974, petitioner-husband withdrew money from the Special Account and did not report this money on his tax returns. Petitioner-husband pleaded guilty to an indictment that he violated sec. 7206(1), I.R.C. 1954, in that he knowingly and willfully filed a false tax return for 1974 omitting substantial amounts of adjusted gross income. Held: (1)…
1Opinion of the Court
GEORGE H. MILLER, JR. and MARY P. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 29712-83
United States Tax Court
T.C. Memo 1989-461; 1989 Tax Ct. Memo LEXIS 461; 57 T.C.M. (CCH) 1419; T.C.M. (RIA) 89461;
August 28, 1989
Petitioner husband's father owned and operated an insurance agency. The father established a separate bank account (the Special Account) to hide income that was not reflected on the agency's books and not reported on the tax returns. In 1973 and 1974, petitioner-husband withdrew money from the Special Account and did not report…
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