Legal Opinion
Estate of Miller v. Commissioner
Court of Appeals for the Ninth Circuit
Decided December 27, 1956No. 15031PublishedCited by 12 opinions
1Opinion of the Court
POPE, Circuit Judge.
The Tax Court upheld the Commissioner’s determination of a deficiency in petitioner’s income taxes for the calendar years 1946-1947. Prior to 1946, Miller Paint Co., was a partnership, composed of three brothers, who, as sole owners of the partnership business, had inherited it from their father. The partnership operated a store business selling paint and related products at retail and wholesale and did some manufacturing of paint. The partnership’s only property was personal property. It carried on its business on premises leased from another partnership composed of the…
2Cases cited5 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Tauber v. CommissionerUnited States Tax Court · 1955
- Kraft Foods Company v. Commissioner of Internal Revenue, (Two Cases)Court of Appeals for the Second Circuit · 1956
- Estate of Miller v. CommissionerUnited States Tax Court · 1955
- R. G. Le Tourneau, Inc. v. Emile Herbert SimoneauxCourt of Appeals for the Fifth Circuit · 1956
3Cited by12 opinions
- Nassau Lens Co., Inc. v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Harry Pildes and Sarah PildesCourt of Appeals for the Second Circuit · 1962
- Truck Terminals, Inc., on Review v. Commissioner of Internal Revenue, on ReviewCourt of Appeals for the Ninth Circuit · 1963
- In Re Estate Of Herbert B. MillerCourt of Appeals for the Ninth Circuit · 1956
- A. R. Lantz Co. v. United StatesDistrict Court, C.D. California · 1968
- Affiliated Research, Inc. v. The United StatesUnited States Court of Claims · 1965
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