Legal Opinion
Miller v. Commissioner
Court of Appeals for the Seventh Circuit
Decided July 9, 1957No. Nos. 11956-11958PublishedCited by 6 opinions
1Opinion of the Court
FINNEGAN, Circuit Judge.
These- multiple appeals arise out of a decision of the tax court, reported • as Miller v. Commissioner, 1956, 26 T.C. 151, holding the dividends involved taxable as ordinary income to the seller of the stock of Tiny Tot Safety Table Company, an Illinois Corporation. Deficiencies in income taxes for the year 1950 *207are involved. That the dividend was taxable to the seller was the chief contention of the Commissioner who, as he asserts through his brief, “being charged with the duty of collecting the revenue is occasionally required to take inconsistent positions in order…
2Cases cited6 opinions
- De Guire v. HigginsCourt of Appeals for the Second Circuit · 1947
- Northern Trust Co. Of Chicago v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Bruce W. Hulbert v. Commissioner of Internal Revenue, Charles H. Edwards v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
- Miller v. CommissionerUnited States Tax Court · 1956
- The CharlotteDistrict Court, E.D. Virginia · 1903
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Steel Improv. & Forge Co. v. CommissionerUnited States Tax Court · 1961
- The Steel Improvement and Forge Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1963
- Holland v. Board of Public Instruction of Palm Beach CountyCourt of Appeals for the Fifth Circuit · 1958
- Lisle v. CommissionerUnited States Tax Court · 1976
- Clarence W. Miller and Emma L. Miller v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Raymond S. Miller and Josephine Miller, Commissioner of Internal Revenue v. Frank Nowatzki and Lillian NowatzkiCourt of Appeals for the Seventh Circuit · 1957
1 more not listed; retrieve them via the Exa API.