Miller v. O'Malley

DONOHOE, Chief Judge.

This is an action by George A. Miller to recover certain income taxes assessed by George O’Malley, the Collector of Internal Revenue; and paid by the plaintiff under protest. The assessment complained of was made on the net profits of an auto supply business located in Grand Island, Nebraska, known as the Red Rooster Sales Company. The Commissioner found that the net income shall all be credited to George A. Miller and assessed taxes against him accordingly. The Plaintiff contends that the entire business .belonged to a family partnership .consisting of himself, his wife…