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MILLER v. C. I. R.

No. 16689.

295 F.2d 538 (1961)

Herman J. MILLER, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Eighth Circuit.

October 26, 1961.

Attorney(s) appearing for the Case

Alvin D. Lurie, New York City, for petitioner. Jacob Rabkin, New York City, was with him on the brief.

Joseph Kovner, Atty., Dept. of Justice, Washington, D. C., for respondent. Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief.

Before GARDNER, VOGEL and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

Taxpayer, Herman J. Miller, has filed timely petition for review of the decision of the Tax Court determining deficiencies in his income tax for the years 1950 and 1951. The issue for each of such years is identical and based upon the same facts. The deficiency computed is based upon an undisputed net profit of $264,625 taxpayer received as a result of a sale he made to Westmoreland Steel Corporation (hereinafter Westmoreland). Taxpayer...

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