Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided October 27, 1982No. Docket Nos. 4026-77, 13422-78Unpublished
1Opinion of the Court
FREDERICK W. MILLER AND DORYCE H. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket Nos. 4026-77, 13422-78.
United States Tax Court
T.C. Memo 1982-629; 1982 Tax Ct. Memo LEXIS 115; 44 T.C.M. (CCH) 1528; T.C.M. (RIA) 82629;
October 27, 1982.
Frederick W. Miller, pro se.
Alvin B. Sherron, for the respondent.
FEATHERSTON
MEMORANDUM FINDINGS OF FACT AND OPINION
FEATHERSTON, Judge: Respondent determined deficiencies in petitioners' Federal income taxes, as well as additions to tax under section 6653(a), 1 as follows:
Docket No.
Year
Deficiency
Addition to Tax
13422-…
2Cases cited22 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Commissioner v. LoBueSupreme Court of the United States · 1956
- United States v. GeneresSupreme Court of the United States · 1972
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
17 more not listed; retrieve them via the Exa API.