Legal Opinion
Miller v. Commissioner of Internal Revenue (Two Cases)
Court of Appeals for the Sixth Circuit
Decided March 19, 1953No. 11551, 11552PublishedCited by 23 opinions
1Opinion of the Court
McALLISTER, Circuit Judge.
These cases come again before us after remand and subsequent rehearing before the Tax Court. See Miller v. Commissioner, 6 Cir., 183 F.2d 246. A comprehensive statement of the facts may be found in our prior opinion. This appeal is taken from the Tax Court’s decision holding that the taxpayers, Sam H. Miller and Florence Miller, in making alleged transfers of portions of their interests in their partnership to themselves, as trustees for the benefit of their three minor children, did not intend to form a real business partnership with the children, or with…
2Cases cited7 opinions
- Consolidated Edison Co. v. National Labor Relations BoardSupreme Court of the United States · 1938
- Lawton v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1947
- Rookwood Pottery Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Miller v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Voltz v. Treadway & MarlattCourt of Appeals for the Sixth Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Horace Case v. Arthur E. MorrisetteCourt of Appeals for the D.C. Circuit · 1973
- Wisconsin Memorial Park Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Acuff v. CommissionerUnited States Tax Court · 1960
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- James D. Ballou and Sarah L. Ballou v. United StatesCourt of Appeals for the Sixth Circuit · 1966
18 more not listed; retrieve them via the Exa API.