84 T.C. 827 (1985), 20724-83, Miller v. C.I.R

Citation: 84 T.C. 827

Opinion Judge: WHITAKER, JUDGE:

Party Name: GILBERT R. MILLER AND RITA MILLER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Attorney: WILLIAM S. HUFF, CHARLES A. RAMUNNO, and BRUCE N. LEMONS, for the petitioners. THEODORE J. KLETNICK and WILLIAM F. GARROW, for the respondent.

Judge Panel: NIMS, J., concurring: FAY, STERRETT, GOFFE, WILBUR, NIMS, KORNER, HAMBLEN, COHEN and CLAPP, JJ., agree with the majority opinion. GERBER, J., did not participate in the consideration of this case. WILBUR, WHITAKER, HAMBLEN and COHEN, JJ., agree with this concurring opinion. SIMPSON, J., dissentin...

Case Date: May 13, 1985

Court: U.S. Tax Court