MILLER v. COMMISSIONER OF INTERNAL REVENUE

No. 5192.

144 F.2d 287 (1944)

MILLER et al. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 21, 1944.


Attorney(s) appearing for the Case

Malcolm D. Miller, of Washington, D. C., for petitioners.

Melva M. Graney, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key, Helen R. Carloss, and Helen Goodner, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SOPER and DOBIE, Circuit Judges, and WYCHE, District Judge.


WYCHE, District Judge.

Petitioners in this case seek a reversal of a decision of the Tax Court of the United States finding that there is a deficiency in their joint income tax of $7.37 for the calendar year 1940, part of which is a tax upon the amount of $94.56, withheld during 1940 from the salary of Malcolm D. Miller in accordance with the Federal Civil Service Retirement Act, 5 U.S.C.A. § 691 et seq.

The facts, undisputed, are as follows:

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