Legal Opinion

Miller v. Commissioner

United States Tax Court

Decided December 18, 1975No. Docket Nos. 6628-72, 6629-72, 761-73Unpublished

1Opinion of the Court

BERNARD MILLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

Miller v. Commissioner

Docket Nos. 6628-72, 6629-72, 761-73.

United States Tax Court

T.C. Memo 1975-356; 1975 Tax Ct. Memo LEXIS 16; 34 T.C.M. (CCH) 1541; T.C.M. (RIA) 750356;

December 18, 1975, Filed

Justin L. Goldner and Charles B. Baumer, for the petitioners.

Alan R. Herson, for the respondent.

HALL

MEMORANDUM FINDINGS OF FACT AND OPINION

HALL, Judge: Respondent determined deficiencies in Duro Engineering and Mfg. Co.'s Federal corporation income tax for the taxable years ended October 31, 1967 and August 23, 1968…

2Cases cited7 opinions

  1. Bartmer Automatic Self Service Laundry, Inc. v. CommissionerUnited States Tax Court · 1960
  2. United States v. KruegerCourt of Appeals for the Third Circuit · 1941
  3. N. B. Drew v. The United States. The Valley National Bank of Arizona, of the Estate of William F. Drew, Deceased v. The United StatesUnited States Court of Claims · 1966
  4. Lesser v. CommissionerUnited States Tax Court · 1967
  5. McPherson v. CommissionerCourt of Appeals for the Ninth Circuit · 1932

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