MILLER v. COMMISSIONER OF INTERNAL REVENUE

No. 11003.

183 F.2d 246 (1950)

MILLER v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Sixth Circuit.

June 2, 1950.


Attorney(s) appearing for the Case

Lee C. McCandless, Butler, Pa., Lee C. McCandless, Butler, Pa., on brief, for petitioner.

S. Walter Shine, Washington, D. C., Theron Lamar Caudle, Ellis N. Slack, Robert N. Anderson, and S. Dee Hanson, all of Washington, D. C., on brief, for respondent.

Before MARTIN, McALLISTER, and MILLER, Circuit Judges.


McALLISTER, Circuit Judge.

Petitioner, Sam H. Miller, appeals from a decision of the Tax Court holding that he and his wife were not partners in a business enterprise so as to be recognized as such for income tax purposes; that they were not equal partners with certain trusts, claimed to be partnership interests, established for their children; and that petitioner was not entitled to a deduction for a loss on a pedigree dog...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases