Legal Opinion
Ernest H. Mills v. Commissioner of Internal Revenue, Ernest H. Mills and Loretta E. Mills v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided May 18, 1971No. 400-70_1PublishedCited by 39 opinions
1Opinion of the Court
SETH, Circuit Judge.
These appeals involve personal federal income taxes for the years 1959, 1962, 1963, and 1964 in the amounts of $783.-00, $733.55, $272.67 and $737.95, respectively. The taxpayers, husband and wife, filed petitions in the Tax Court of the United States for a redetermination of the deficiencies which the Commissioner assessed against them. The cases were consolidated for trial, and on March 25, 1970, the Tax Court filed its findings of fact and opinion, 54 T.C. 608, and entered its decision in favor of the Commissioner in both suits.
The facts were largely stipulated by the…
2Cases cited3 opinions
- Collins v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1968
- George F. Collins, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
- United States v. Nell MillsCourt of Appeals for the Tenth Circuit · 1967
3Cited by39 opinions
- Wright v. CommissionerUnited States Tax Court · 1974
- Hesse v. CommissionerUnited States Tax Court · 1973
- Beard v. CommissionerUnited States Tax Court · 1981
- Schottenstein v. CommissionerUnited States Tax Court · 1980
- Mirsky v. CommissionerUnited States Tax Court · 1971
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