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MILLER v. C. I. R.

No. 81-1067.

654 F.2d 519 (1981)

Lyle F. MILLER, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided July 23, 1981.

Attorney(s) appearing for the Case

Lyle F. Miller, pro se.

John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Robert A. Bernstein, Gilbert S. Rothenberg, Attys., Tax Division, Dept. of Justice, Washington, D. C., for appellee.

Before HEANEY, HENLEY and McMILLIAN, Circuit Judges.

PER CURIAM.

The taxpayer, Lyle F. Miller, listed $4,200 on his 1975 return as income "other than wages, dividends, and interest." The Commissioner accordingly determined that Miller was liable for self-employment taxes on this amount. The taxpayer petitioned in the tax court to contest this determination. After responding to the petition, the Commissioner learned facts which led him to question the validity of the taxpayer's $4,000 charitable deduction for a donation...

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