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MILLER v. C. I. R.

No. 23290.

376 F.2d 255 (1967)

Robert E. MILLER and Jeanne M. Miller, (Jeanne M. Miller and Robert L. Kester, Substituting in the Place and Stead of Robert E. Miller, Deceased), Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

April 4, 1967.

Attorney(s) appearing for the Case

Roger L. Davis, Fort Lauderdale, Fla., Herbert Johnson, Atlanta, Ga., for petitioners.

Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Lester Uretz, Chief Counsel, I.R.S., Charles Owen Johnson, Atty., I.R.S., Harry Marselli, Melva M. Graney, Stephen H. Paley, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before BROWN, MOORE, and BELL, Circuit Judges.

LEONARD P. MOORE, Circuit Judge.

Petitioners, Robert E. Miller (Miller) and Jeanne M. Miller, petition for a redetermination of an income tax deficiency of $30,629.54 for the year 1957, as adjudged in a decision of the Tax Court. We affirm the Tax Court's decision.

From 1947 to sometime in 1955, Miller was a partner in a partnership, Weller Manufacturing Company (the Company), having in 1955 a 20% interest therein. Desirous of retiring from the Company, Miller...

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