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MILLER v. COMMISSIONER OF INTERNAL REVENUE

Nos. 11956-11958.

247 F.2d 206 (1957)

Clarence W. MILLER and Emma L. Miller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Raymond S. MILLER and Josephine Miller, Respondents. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Frank NOWATZKI and Lillian Nowatzki, Respondents.

United States Court of Appeals Seventh Circuit.

Rehearing Denied September 20, 1957.

Attorney(s) appearing for the Case

Howard R. Slater, Chicago, Ill., for Clarence W. and Emma L. Miller.

Clarence R. Serb, Chicago, Ill., for Raymond S. and Josephine Miller and Frank and Lillian Nowatzki.

Charles K. Rice, Asst. Atty. Gen., Carolyn R. Just, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Ellis N. Slack, Hilbert P. Zarky, Melvin L. Lebow, Attys., Dept. of Justice, for Commissioner of Internal Revenue.

Before DUFFY, Chief Judge, and MAJOR and FINNEGAN, Circuit Judges.

FINNEGAN, Circuit Judge.

These multiple appeals arise out of a decision of the tax court, reported as Miller v. Commissioner, 1956, 26 T.C. 151, holding the dividends involved taxable as ordinary income to the seller of the stock of Tiny Tot Safety Table Company, an Illinois Corporation. Deficiencies in income taxes for the year 1950 are involved. That the dividend was taxable to the seller...

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