1. Home
  2. Browse Decisions
  3. T.C.
  4. 114 T.C.
  5. 114 T.C. 511 (2000)
 

MILLER v. COMMISSIONER

Docket No. 12310-98.

114 T.C. 511 (2000)

JOHN W. AND FAYTHE A. MILLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 23, 2000.

Attorney(s) appearing for the Case

John W. and Faythe A. Miller, pro se.

Elizabeth A. Owen, for respondent.

OPINION

LARO, Judge:

This case is before the Court fully stipulated. See Rule 122. Petitioners petitioned the Court to redetermine respondent's determination of a $1,391 deficiency in Federal income tax for 1996.

The issue in this case is whether requiring petitioners to provide Social Security numbers (SSN's) for their dependent children as a condition to allowing their dependency deductions violates petitioners' right to free exercise of...

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