Miller v. Commissioner
6 B.T.A. 94, 1927 BTA LEXIS 3599
CourtUnited States Board of Tax Appeals
DecidedFebruary 9, 1927
DocketDocket No. 3013.
StatusPublished
Cited by3 cases
This text of 6 B.T.A. 94 (Miller v. Commissioner) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Miller v. Commissioner, 6 B.T.A. 94, 1927 BTA LEXIS 3599 (bta 1927).
Opinion
[95]*95OPINION.
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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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)
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Bluebook (online)
6 B.T.A. 94, 1927 BTA LEXIS 3599, Counsel Stack Legal Research, https://law.counselstack.com/opinion/miller-v-commissioner-bta-1927.