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MILLER v. C. I. R.

No. 73-2819.

510 F.2d 230 (1975)

Roy MILLER and Artie Miller, Petitioners-Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

February 3, 1975.

Attorney(s) appearing for the Case

George G. Wolf, Atty. (argued), of Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellant.

Warren Wertheimer (argued), Novato, Cal., for petitioners-appellees.

Before WALLACE and SNEED, Circuit Judges, and MILLER, Judge.

OPINION

SNEED, Circuit Judge:

This is an appeal from a Tax Court decision which held the taxpayers, Roy and Artie Miller, not liable for the deficiency asserted by the Commissioner in his Notice of Deficiency of August 31, 1970, pertaining to the taxpayers' return for the calendar year 1967. The essence of this case best can be revealed by quoting from the Commissioner's Notice. Its Explanation of Adjustments reads:

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