6 B.T.A. 94

Joe R. Miller, Petitioner, v. Commissioner of Internal Revenue, Respondent.

Docket No. 3013.

Promulgated February 9, 1927.

C. M. Pasquier, G. P. A., for the petitioner.

J. Arthur Adams, Esq., for the respondent.

*95OPINION.

Miijjken:

We have decided, in R. Downes, Jr. v. Commissioner, 5 B. T. A. 1029, that the contention made by petitioner is contrary to the express provisions of the law, and this proceeding falls squarely within that decision.

Decision redetermining the deficiency for 19%% to be $51.87 will be entered.

Miller v. Commissioner
6 B.T.A. 94

Case Details

Name
Miller v. Commissioner
Decision Date
Feb 9, 1927
Citations

6 B.T.A. 94

Jurisdiction
United States

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