Legal Opinion
Herman J. Miller v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided October 26, 1961No. 16689_1PublishedCited by 19 opinions
1Opinion of the Court
VAN OOSTERHOUT, Circuit Judge.
Taxpayer, Herman J. Miller, has filed timely petition for review of the decision of the Tax Court determining deficiencies in his income tax for the years 1950 and 1951. The issue for each of such years is identical and based upon the same facts. The deficiency computed is based upon an undisputed net profit of $264,625 taxpayer received as a result of a sale he made to Westmoreland Steel Corporation (hereinafter Westmoreland). Taxpayer had acquired from the Denison heirs an option for the acquisition of certain real estate. The underlying issue here presented is…
2Cases cited5 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Crown Iron Works Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1957
- Max H. Barber v. United States of America, William L. Taylor v. United StatesCourt of Appeals for the Eighth Circuit · 1954
- Louis D. Blick and Anne Blick v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Butler v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by19 opinions
- Allen C. HOEFELMAN, Appellant, v. CONSERVATION COMMISSION OF the MISSOURI DEPARTMENT OF CONSERVATION, Et Al., AppelleesCourt of Appeals for the Eighth Circuit · 1983
- G. W. Van Keppel Company v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Investers Diversified Services, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- National Bond Finance Company, a Corporation v. General Motors Corporation, a CorporationCourt of Appeals for the Eighth Circuit · 1965
- The Municipal Bond Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1967
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