23 T.C. 565 (1954), 36103, Miller v. C. I. R.

Citation: 23 T.C. 565

Opinion Judge: LeMIRE, Judge:

Party Name: JOSEPH T. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CRYSTAL V. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Attorney: William M. Goza, Jr., Esq., for the petitioners. James R. Harper, Jr., Esq., for the respondent.

Case Date: Friday December 31, 1954

Court: U.S. Tax Court