1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 10 T.C.M.
  5. 10 T.C.M. 210 (1951)
 

MILLER v. COMMISSIONER

Docket Nos. 23192, 23193.

10 T.C.M. 210 (1951)

Harry L. Miller v. Commissioner. Estate of Mary M. Miller, Deceased, Harry L. Miller, Executor v. Commissioner.

United States Tax Court.

Entered March 9, 1951.

Attorney(s) appearing for the Case

R. B. Hooper, Esq., and A. R. Kehoe, Esq., for the petitioners. Douglas L. Barnes, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

JOHNSON, Judge:

Respondent determined a deficiency in income tax of $5,130.52 and a 5 per cent negligence penalty of $256.53 for the calendar year 1945 against each petitioner. By amended answer respondent seeks to have the deficiency in each proceeding increased to $6,498.06 and the negligence penalty to $324.90. The issues are:

(1) Does that portion of the proceeds received by petitioners from the sale of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases