Miller v. Commissioner
United States Tax Court
Held, petitioner is not entitled to deductions for alimony and other miscellaneous expenses in excess of the amounts allowed by respondent.
1Opinion of the Court
WILLIAM FIELD MILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Miller v. Commissioner
Docket No. 11722-79
United States Tax Court
T.C. Memo 1981-427; 1981 Tax Ct. Memo LEXIS 320; 42 T.C.M. (CCH) 654; T.C.M. (RIA) 81427;
August 12, 1981.
Held, petitioner is not entitled to deductions for alimony and other miscellaneous expenses in excess of the amounts allowed by respondent.
William R. Nicholas and McGee Grigsby, for the petitioner.
Marc J. Winter, for the respondent.
WILES
MEMORANDUM FINDINGS OF FACT AND OPINION
WILES, Judge: Respondent determined deficiencies in petitioner's 1975 and…
2Cases cited9 opinions
- Weinberg v. WeinbergCalifornia Supreme Court · 1967
- Dunn v. MullanCalifornia Supreme Court · 1931
- Wheeland v. RodgersCalifornia Supreme Court · 1942
- Clemens v. CommissionerUnited States Tax Court · 1947
- Bare v. BareCalifornia Court of Appeal · 1967
4 more not listed; retrieve them via the Exa API.