1. Home
  2. Browse Decisions
  3. T.C.
  4. 68 T.C.
  5. 68 T.C. 767 (1977)
 

MILLER v. COMMISSIONER

Docket No. 791-74.

68 T.C. 767 (1977)

OTIS B. MILLER AND SONYA G. MILLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 29, 1977.

Attorney(s) appearing for the Case

D. Michael Romano and Steven W. Phillips, for the petitioners.

Richard A. Jones, for the respondent.

WILES, Judge:

Respondent determined deficiencies in petitioners' income taxes of $12,269.00 for 1971, and $15,075.00 for 1972. The issues we must decide are whether petitioner, Dr. Miller,1 owned property interests in two buildings that entitle him to deductions for depreciation or amortization, and whether petitioner is entitled to interest expense deductions on mortgage notes that financed...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases