Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided February 2, 1983No. Docket No. 16533-81Unpublished
1Opinion of the Court
MICHAEL R. MILLER AND JULIE MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 16533-81.
United States Tax Court
T.C. Memo 1983-73; 1983 Tax Ct. Memo LEXIS 722; 45 T.C.M. (CCH) 670; T.C.M. (RIA) 83073;
February 2, 1983.
Michael R. Miller, pro se.
John C. Meaney, for the respondent.
SHIELDS
MEMORANDUM FINDINGS OF FACT AND OPINION
SHIELDS, Judge: Respondent determined deficiencies and additions to tax in petitioner Michael R. Miller's Federal income tax as follows:
Additions to Tax 1
Year
Deficiency
Sec. 6651(a)
Sec. 6653(a)
Sec. 6654
1973
$2,711.00
$590.00
$136.00
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- William H. And Avilda L. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Weimerskirch v. CommissionerUnited States Tax Court · 1977
3 more not listed; retrieve them via the Exa API.