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MILLER v. COMMISSIONER

Docket Nos. 11424, 11425.

8 T.C.M. 26 (1949)

Florence R. Miller v. Commissioner. Sam H. Miller v. Commissioner.

United States Tax Court.

Entered January 17, 1949.

Attorney(s) appearing for the Case

Lee C. McCandless, Esq., for the petitioners. Lawrence R. Bloomenthal, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

These proceedings involve deficiencies in income tax for 1941 for Florence R. Miller in the amount of $2,610.10 and for Sam H. Miller in the amount of $1,895.79. The deficiencies result from the respondent's refusal to recognize a group of twelve trusts for the benefit of the petitioners' three minor children as partners in the Youngstown, Ohio, firm of Miller's Cut Rate Drugs, a chain of retail drug stores, and from his disallowance...

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