Legal Opinion
Miller v. Commissioner
United States Tax Court
Decided April 21, 1975No. Docket No. 4412-74Unpublished
1Opinion of the Court
ROBERT M. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Miller v. Commissioner
Docket No. 4412-74.
United States Tax Court
T.C. Memo 1975-110; 1975 Tax Ct. Memo LEXIS 261; 34 T.C.M. (CCH) 528; T.C.M. (RIA) 750110;
April 21, 1975, Filed.
Robert M. Miller, pro se.
Robert E. Glanville, for the respondent.
SCOTT
MEMORANDUM OPINION
SCOTT, Judge: Respondent determined a deficiency in petitioner's Federal income tax for the calendar year 1972 in the amount of $245.
The only issue for decision is whether petitioner is entitled to deduct as a casualty loss an amount he paid to Avis…
2Cases cited9 opinions
- Helvering v. OwensSupreme Court of the United States · 1939
- United States v. Maryland Savings-Share Ins. Corp.Supreme Court of the United States · 1970
- Millsap v. CommissionerUnited States Tax Court · 1966
- I. Hal Millsap, Jr., and Frances Millsap v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1968
- Kellems v. CommissionerUnited States Tax Court · 1972
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