Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided October 9, 1991No. Docket No. 5875-88UnpublishedCited by 1 opinion
1Opinion of the Court
ESTATE OF DARWIN A. MILLER, DECEASED, VIRGINIA P. MILLER, TESTAMENTARY EXECUTRIX AND SURVIVING SPOUSE, AND VIRGINIA P. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 5875-88
United States Tax Court
T.C. Memo 1991-515; 1991 Tax Ct. Memo LEXIS 564; 62 T.C.M. (CCH) 997; T.C.M. (RIA) 91515;
October 9, 1991, Filed
Decision will be entered under Rule 155.
Michael E. Guarisco, David A. Aymond, and Richard K. Leefe, for the petitioners.
Stevens E. Moore, for the respondent.
RUWE, Judge.
RUWE
MEMORANDUM FINDINGS OF FACT AND OPINION
Respondent determined the…
2Cases cited49 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Buffalo Tool & Die Mfg. Co. v. CommissionerUnited States Tax Court · 1980
- Parker v. CommissionerUnited States Tax Court · 1986
- Flowers v. CommissionerUnited States Tax Court · 1983
44 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Engel v. CommissionerUnited States Tax Court · 1993