Miller v. Commissioner

A. D. Miller and Agnes I. Miller, his wife v. Commissioner.

Miller v. Commissioner

Docket No. 23754.

United States Tax Court

1951 Tax Ct. Memo LEXIS 350; 10 T.C.M. (CCH) 33; T.C.M. (RIA) 51018;

January 18, 1951

A. D. Miller, for the petitioners. W. E. Koken, Esq., for the respondent.

JOHNSON

Memorandum Findings of Fact and Opinion

JOHNSON, Judge: Respondent has determined a deficiency in petitioners' income tax liability in the amount of $1,702.72 for the calendar year 1945, plus a delinquency penalty of 25 per cent in the amount of $425.68, for failure to file a proper return, claim for which was…