Miller v. Commissioner

BONNIE A. MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Miller v. Commissioner

Docket No. 21113-87

United States Tax Court

T.C. Memo 1993-49; 1993 Tax Ct. Memo LEXIS 52; 65 T.C.M. (CCH) 1884;

February 9, 1993, Filed

Decision will be entered under Rule 155.

For petitioner: S. Ronald Ellison.

For respondent: Robert Williams.

WELLS

WELLS

SUPPLEMENTAL MEMORANDUM OPINION

WELLS, Judge: The instant case is before us on remand from the United States Court of Appeals for the Fourth Circuit. In our prior Opinion, 93 T.C. 330 (1989), revd. 914 F.2d 586 (4th Cir. 1990), we held that the net…