Miller v. Commissioner

6 B.T.A. 94, 1927 BTA LEXIS 3599
United States Board of Tax Appeals·Decided February 9, 1927·No. Docket No. 3013.·Published·Cited by 3 cases

Opinion

[95]*95OPINION.

Miijjken:

We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.

Decision redetermining the deficiency for 19%% to be $51.87 will be entered.

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Miller v. Commissioner, 6 B.T.A. 94, 1927 BTA LEXIS 3599 (bta 1927).

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Related

Millsap v. Commissioner
91 T.C. No. 58 (U.S. Tax Court, 1988)
Miller v. Commissioner
6 B.T.A. 94 (Board of Tax Appeals, 1927)