Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided August 13, 1981No. Docket No. 6121-79UnpublishedCited by 3 opinions
1Opinion of the Court
DIXON F. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 6121-79.
United States Tax Court
T.C. Memo 1981-431; 1981 Tax Ct. Memo LEXIS 312; 42 T.C.M. (CCH) 665; T.C.M. (RIA) 81431;
August 13, 1981.
Dixon F. Miller, pro se.
Rose A. Mendes, for the respondent.
DAWSON
MEMORANDUM OPINION 1
DAWSON, Judge: Respondent determined a deficiency of $ 252.71 in petitioner's Federal income tax for the year 1976. The only issue presented for decision is whether the petitioner is entitled to a deduction for a casualty loss under section 165(c)(3)2 where he failed to…
2Cases cited3 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Hills v. CommissionerUnited States Tax Court · 1981
- Kentucky Utilities Company v. GlennDistrict Court, W.D. Kentucky · 1965
3Cited by3 opinions
- Henry L. And Frances O. Hills v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982
- Ambrose v. United StatesUnited States Court of Federal Claims · 2012
- Henry L. And Frances O. Hills v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1982