(Download) "Miller v. Commissioner of Internal Revenue" by United States Court Of Appeals Fifth Circuit. * Book PDF Kindle ePub Free
eBook details
- Title: Miller v. Commissioner of Internal Revenue
- Author : United States Court Of Appeals Fifth Circuit.
- Release Date : January 02, 1956
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
In this petition for review of a decision of the Tax Court there are three important questions: 1. Is an income tax return signed by the taxpayers wife, at his instance, in the presence of the accountant who prepared it and whose tacit approval was given to this method of signing, such a return as would commence the running of the statute of limitations; 2. Did the filing of a return signed in such manner satisfy the requirements as to timely filing of a return so as to prevent the imposition of the negligence penalty for late filing; and 3. Did the Tax Court correctly determine the taxable income of petitioner for the years in question by accepting the basic determination of the Commissioner (made in the absence of books and records truly reflecting his income) by making substantial adjustments in favor of the taxpayer by application of its own formula of increasing allowable deductions, instead of accepting the taxpayers computations on increase in net worth or some other allegedly more accurate method?
 "Miller v. Commissioner of Internal Revenue" by United States Court Of Appeals Fifth Circuit. * Book PDF Kindle ePub Free){kind=link}