MILLER v. C.I.R.

No. 81-1717.

733 F.2d 399 (1984)

Dixon F. MILLER, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided May 2, 1984.


Attorney(s) appearing for the Case

John F. Murray, Deputy Atty. Gen., Michael L. Paup, Asst. Atty. Gen., David English Carmack, argued, Tax Div., Dept. of Justice, Kenneth W. Gideon, Chief Counsel, I.R.S., John H. Menzel, Robert Duffy, William Wang, Washington, D.C., for respondent-appellant.

Dixon F. Miller, argued, Columbus, Ohio, for petitioner-appellee.

Before LIVELY, Chief Judge, and EDWARDS, ENGEL, KEITH, MERRITT, KENNEDY, MARTIN, JONES, CONTIE, KRUPANSKY and WELLFORD, Circuit Judges.


WELLFORD, Circuit Judge.

This case was initially heard before a panel of this Court, which included Judges Kennedy and Wellford, Circuit Judges, and Judge Celebrezze, Senior Circuit Judge.1 On en banc review, appellant Commissioner argues that Kentucky Utilities v. Glenn, 394 F.2d 631 (6th Cir.1968), is determinative in this tax case involving a casualty loss that was covered by insurance...

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