Dixon F. Miller v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
1Opinion of the Court
WELLFORD, Circuit Judge.
This case was initially heard before a panel of this Court, which included Judges Kennedy and Wellford, Circuit Judges, and Judge Celebrezze, Senior Circuit Judge. 1 On en banc review, appellant Commissioner argues that Kentucky Utilities v. Glenn, 394 F.2d 631 (6th Cir.1968), is determinative in this tax case involving a casualty loss that was covered by insurance but which was not claimed by the insured taxpayer for fear of cancellation of his insurance policy.
The Commissioner of Internal Revenue appeals from a decision of the United States Tax Court upholding the…
Also in this document: Dissent.
2Cases cited20 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Burnet v. LoganSupreme Court of the United States · 1931
- Ramsay Scarlett & Co. v. CommissionerUnited States Tax Court · 1974
- Axelrod v. CommissionerUnited States Tax Court · 1971
- Ramsay Scarlett and Company, Inc. v. Commissioner of Internal Revenue, Baltimore Stevedoring Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1975
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3Cited by13 opinions
- Concord Instruments Corp. v. CommissionerUnited States Tax Court · 1994
- Weyerhaeuser Co. v. United StatesUnited States Court of Federal Claims · 1994
- Ambrose v. United StatesUnited States Court of Federal Claims · 2012
- Orvis v. CommissionerUnited States Tax Court · 1984
- Allen v. Secretary of Health & Human ServicesCourt of Appeals for the Sixth Circuit · 1987
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