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MILLER v. COMMISSIONER OF INTERNAL REVENUE

No. 9838.

147 F.2d 189 (1945)

MILLER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Sixth Circuit.

February 13, 1945.

Attorney(s) appearing for the Case

Walter M. Shohl, of Cincinnati, Ohio (Dinsmore, Shohl, Sawyer & Dinsmore, of Cincinnati, Ohio, on the brief), for petitioner.

Helen Goodner, of Washington, D. C. (Samuel O. Clark, Jr., Sewall Key, Helen R. Carloss, and Hilbert P. Zarky, all of Washington, D. C., on the brief), for respondent.

Before HICKS, HAMILTON, and McALLISTER, Circuit Judges.

HICKS, Circuit Judge.

Petition by Benjamin F. Miller to review a decision of the Tax Court affirming the action of the Commissioner of Internal Revenue in assessing on redetermination a deficiency in income taxes of $652.02, $5,184.57, $4,638.61 and $9487.44 for the years 1937, 1938, 1939 and 1940, respectively.

The Commissioner contended, and the Tax Court held, that petitioner was taxable under Section 22(a)1 of the Revenue Acts...

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