Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided August 25, 1988No. Docket Nos. 9881-86; 13417-86; 25644-86; 27970-86; 35355-86Unpublished
1Opinion of the Court
THOMAS W. MILLER and RITA M. MILLER, ET AL., 1 Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket Nos. 9881-86; 13417-86; 25644-86; 27970-86; 35355-86.
United States Tax Court
T.C. Memo 1988-397; 1988 Tax Ct. Memo LEXIS 424; 55 T.C.M. (CCH) 1717; T.C.M. (RIA) 88397;
August 25, 1988.
C. Jerre Lloyd, for the petitioners.
Arlene A. Blume, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner determined deficiencies in petitioners' income tax as follows:
Petitioners
Docket No.
Tax year
Amount
Miller
9881-86
1983
$ 9,468.00
Britt
13417-86
1…
2Cases cited6 opinions
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Bujol v. CommissionerUnited States Tax Court · 1987
- Lemay v. CommissionerUnited States Tax Court · 1987
- Richard v. CommissionerUnited States Tax Court · 1988
- Bassett v. CommissionerUnited States Tax Court · 1988
1 more not listed; retrieve them via the Exa API.