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CARL T. MILLER TRUST v. COMMISSIONER

Docket No. 10909-78.

76 T.C. 191 (1981)

CARL T. MILLER TRUST, ALICE G. MILLER, TRUSTEE, AND ALICE G. MILLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed February 2, 1981.

Attorney(s) appearing for the Case

Bernard J. Traeger, for the petitioners.

Christy M. Pendley, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $14,428.37 in the Federal income tax of the Estate of Carl T. Miller for 1973. Respondent further determined that petitioner Alice G. Miller is individually liable for the deficiency under section 3467 of the Revised Statutes of the United States as amended. The only issue for decision is whether the estate realized income during 1973 from the discharge...

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