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MILLER v. C. I. R.

No. 6323.

285 F.2d 843 (1960)

Victor A. MILLER and Beatrice A. Miller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

November 16, 1960.

Attorney(s) appearing for the Case

Victor A Miller, Denver, Colo. (Horace N. Hawkins, Jr., Denver, Colo., was with him on the brief), for petitioners.

Harold M. Seidel, Dept. of Justice, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Dept. of Justice, Washington, D. C., were with him on the brief), for respondent.

Before PHILLIPS, LEWIS and BREITENSTEIN, Circuit Judges.

LEWIS, Circuit Judge.

Petition to review a decision of the Tax Court under 26 U.S.C.A. § 7482.

An audit of the individual income tax return of petitioners, husband and wife filing jointly, for the years 1953 and 1954 resulted in deficiency assessments by the Commissioner of $426.04 and $1,294.86 because of the allocation of certain income and deductions between the taxpayer and the A. S. Miller Estate Partnership, which taxpayer managed.

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