Legal Opinion
Miller v. Comm'r
United States Tax Court
Decided June 15, 2006No. 13635-01Unpublished
1Opinion of the Court
TIMOTHY J. AND JOAN M. MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Comm'r
No. 13635-01
United States Tax Court
T.C. Memo 2006-125; 2006 Tax Ct. Memo LEXIS 126; 91 T.C.M. (CCH) 1267; RIA TM 56544;
June 15, 2006, Filed
Decision was entered under U.S. Tax Ct. R. 155.
Brett J. Miller, for petitioners.
Timothy A. Lohrstorfer, for respondent.
Gale, Joseph H.
Joseph H. Gale
MEMORANDUM FINDINGS OF FACT AND OPINION
GALE, Judge: Respondent determined the following deficiencies with respect to petitioners' Federal income taxes:
Tax Year Deficiency
________ __________
1989 $ 94,685
1991…
2Cases cited33 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Tokarski v. CommissionerUnited States Tax Court · 1986
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
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