Case Name: Joe R. Miller, Petitioner, v. Commissioner of Internal Revenue, Respondent
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1927-02-09
Citations: 6 B.T.A. 94
Docket Number: Docket No. 3013
Parties: Joe R. Miller, Petitioner, v. Commissioner of Internal Revenue, Respondent.
Judges: 
Reporter: Reports of the United States Board of Tax Appeals
Volume: 6
Pages: 94–95

Head Matter:
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.

Opinion:
OPINION.
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.