MILLER v. COMMISSIONER

Docket No. 30020.

10 T.C.M. 930 (1951)

Arthur T. Miller, Willia V. Miller v. Commissioner.

United States Tax Court.

Entered September 28, 1951.


Attorney(s) appearing for the Case

Arthur T. Miller, pro se. W. B. Riley, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

RICE, Judge:

This case involves an income tax deficiency for 1947 in the amount of $120.08. The issues presented are whether respondent erred: (1) in increasing the amount of Arthur T. Miller's salary and withholding tax for the taxable year; (2) in disallowing a deduction of $501.00 claimed for expenses of meals and lodging while away from home in the pursuit of a trade or business; and (3) in disallowing miscellaneous...

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