Legal Opinion
Miller v. Commissioner of Internal Revenue
Court of Appeals for the Tenth Circuit
Decided January 11, 1988No. Nos. 85-2766, 86-1024 and 86-1025PublishedCited by 13 opinions
1Opinion of the Court
BALDOCK, Circuit Judge.
These consolidated cases arise from two decisions of the tax court allowing certain straddle losses to be deducted in computing taxpayers’ federal income tax liability. The losses in question were incurred as a result of commodity futures trading. The lead case, Miller v. Comm’r, 84 T.C. 827 (1985), resulted in a reviewed decision in *1276which the tax court ruled, by a ten to eight majority, that the losses were deductible. The other case, Kurtz v. Comm’r, 50 T.C. M. (CCH) 695 (1985), resulted in a decision in favor of the taxpayers on the authority of Miller. Because we…
2Cases cited49 opinions
- Morissette v. United StatesSupreme Court of the United States · 1952
- United States v. TurketteSupreme Court of the United States · 1981
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Tennessee Valley Authority v. HillSupreme Court of the United States · 1978
44 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Utah v. BabbittCourt of Appeals for the Tenth Circuit · 1995
- Southern Utah Wilderness Alliance v. DabneyCourt of Appeals for the Tenth Circuit · 2000
- Wilson v. Al McCord Inc.Court of Appeals for the Tenth Circuit · 1988
8 more not listed; retrieve them via the Exa API.