MILLER v. COMMISSIONER

Docket Nos. 11424, 11425.

10 T.C.M. 670 (1951)

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

United States Tax Court.

July 19, 1951.


Attorney(s) appearing for the Case

Lee C. McCandless, Esq., for the petitioners. A. J. Friedman, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

These proceedings are before us on remand from the United States Court of Appeals for the Sixth Circuit. The questions previously considered, insofar as here material, were whether petitioners Sam H. Miller and Florence R. Miller, husband and wife, were partners, both with each other as individuals and with themselves as trustees for their minor children, in the operation of a chain of drug stores, known as Miller's Cut Rate...

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