Joseph T. Miller and Crystal v. Miller v. Commissioner of Internal Revenue

HUTCHESON, Chief Judge.

This proceeding 1 for redetermination of a deficiency of $24,772.05 in the 1946 income tax of each of the petitioners presented below two questions for decision: (1) Did the respondent properly compute the deficiencies? (2) Is he estopped from asserting them?

The Tax Court, in an opinion 2 fully and correctly setting out the facts, answered the first question in the affirmative on the authority of Kurtzon v. Commissioner, 17 T.C. 1542, a case which involved a similar issue under comparable facts. It answered the sec ond question in the negative, basing its answer on the…