MILLER v. COMMISSIONER

Docket No. 3062-84.

55 T.C.M. 1050 (1988)

T.C. Memo. 1988-253

Albert J. Miller and Rosemary Miller v. Commissioner.

United States Tax Court.

Filed June 7, 1988.


Attorney(s) appearing for the Case

Albert J. Miller, The Garrett Corp., Los Angeles, Calif., pro se. George Nassif, for the respondent.


Memorandum Opinion

BUCKLEY, Special Trial Judge:

This case was assigned pursuant to the provisions of section 7456(d) (redesignated sec. 7443A(b) by sec. 1556 of the Tax Reform Act of 1986, Pub. L. 99-514, 100 Stat. 2755) and Rules 180 and 181.1

By statutory notice respondent determined deficiencies in petitioners' Federal income tax and additions to tax as follows:

  Year     Tax       Section...

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