Miller v. Commissioner
United States Tax Court
Held, the deductibility of certain expenditures under secs. 162(a) and 274(d), I.R.C. 1954, determined; held, further, the deductibility of certain itemized deductions determined; held, further, P is liable for the self-employment tax under sec. 1401, I.R.C. 1954.
1Opinion of the Court
MILDRED MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 9205-77.
United States Tax Court
T.C. Memo 1980-136; 1980 Tax Ct. Memo LEXIS 450; 40 T.C.M. (CCH) 243; T.C.M. (RIA) 80136;
April 23, 1980, Filed
Held, the deductibility of certain expenditures under secs. 162(a) and 274(d), I.R.C. 1954, determined; held, further, the deductibility of certain itemized deductions determined; held, further, P is liable for the self-employment tax under sec. 1401, I.R.C. 1954.
Mildred Miller, pro se.
Darwin Thomas, for the respondent.
SIMPSON
MEMORANDUM FINDINGS OF…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Commissioner v. HeiningerSupreme Court of the United States · 1943
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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