1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 41 T.C.M.
  5. 41 T.C.M. 139 (1980)
 

MILLER v. COMMISSIONER

Docket No. 1181-78.

41 T.C.M. 139 (1980)

T.C. Memo. 1980-445

Theodore C. Miller and Vivian Miller v. Commissioner.

United States Tax Court.

Filed October 6, 1980.

Attorney(s) appearing for the Case

James R. Addison, 200 St. Clair Bldg., Marietta, Ohio 45750, for the petitioners. Donald W. Mosser, for the respondent.

Memorandum Findings of Fact and Opinion

CHABOT, Judge:

Respondent determined deficiencies in Federal individual income tax against petitioners for 1971, 1972 and 1973 in the amounts of $4,053.39, $6,369.62, and $18,448.14, respectively.

After respondent's concession of one issue, the issue for decision is whether net transfers to petitioners from their wholly-owned corporation were loans (not taxable to petitioners in the years before the Court)...

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