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MILLER v. COMMISSIONER

Docket No. 208-74.

35 T.C.M. 721 (1976)

T.C. Memo. 1976-162

Jack Miller, Jr. and Alice W. Miller v. Commissioner.

United States Tax Court.

Filed May 24, 1976.

Attorney(s) appearing for the Case

Allen E. Pye, 1012 Olive St., P.O. Box 2044, Texarkana, Tex., for the petitioners. Kemble White, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent determined the following deficiencies in the Federal income tax of petitioners:

  1965 ..........  $ 4,244.44
  1966 ..........    2,570.63
  1967 ..........    3,255.67
  1968 ..........    5,765.17
  1969 ..........   27,683.36
  1970 ..........   48,777.31

Owing to concessions, the remaining issue for our decision is whether Jack Miller, Jr.'s dominant motivation...

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