Miller v. Commissioner of Internal Revenue

WYCHE, District Judge.

Petitioners in this case seek a reversal of a decision of the Tax Court of the United States finding that there is a deficiency in their joint income tax of $7.37 for the calendar year 1940, part of which is a tax upon the amount of $94.56, withheld during 1940 from the salary of Malcolm D. Miller in accordance with the Federal Civil Service Retirement Act, 5 U.S.C.A. § 691 et seq.

The facts, undisputed, are as follows:

The taxpayers, Malcolm D. Miller, and his wife, Martha Ann, reside in Arlington, Virginia, and filed a joint income tax return for 1940, on a cash basis,…