ESTATE OF MILLER v. COMMISSIONER

Docket No. 6845-76.

37 T.C.M. 1547 (1978)

T.C. Memo. 1978-374

Estate of Myron M. Miller, Deceased, Hilda E. Miller, Executrix v. Commissioner.

United States Tax Court.

Filed September 19, 1978.


Attorney(s) appearing for the Case

William B. Webber, Nat. City Bank, Cleveland, Ohio, for the petitioner. Buckley D. Sowards, for the respondent.


Memorandum Opinion

CHABOT, Judge:*

Respondent determined a deficiency in Federal income tax and an addition to the tax under section 6651(a)1 against the Estate of Myron M. Miller, deceased, for its first taxable year, ended December 31, 1970, in the amounts of $11,667.73 and $2,916.93, respectively.

The only issue presented for our consideration...

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