# Miller v. Commissioner > United States Board of Tax Appeals · February 9, 1927 · 6 B.T.A. 94 URL: https://www.frixlaw.com/law-library/cases/4499918 ## Case - **Full name:** JOE R. MILLER, v. COMMISSIONER OF INTERNAL REVENUE - **Court:** United States Board of Tax Appeals - **Decided:** February 9, 1927 - **Citations:** 6 B.T.A. 94; 1927 BTA LEXIS 3599 - **Precedential status:** Published - **Opinion:** Opinion of the court by Miijjken - **Judges:** Miijjken - **Cited by:** 1 later opinions in the Frix Law Library ## Citator (automated) - No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases. - Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4499918 ## Opinion text *95 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. --- Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4499918. Public record. Not legal advice.