Miller v. Commissioner

75 T.C. 182 (1980)

From our private database of 46,000+ case briefs, written and edited by humans—never with AI.

Miller v. Commissioner

United States Tax Court
75 T.C. 182 (1980)

Facts

David Martin (plaintiff) and Marvin Miller jointly inherited property from their father. Martin and Miller wished to divide the property between them, but the brothers’ mutual and irreconcilable hostility led them to agree that their property should be divided by compulsory binding arbitration. Martin claimed to have incurred an economic loss on the resulting property division, and deducted the loss from his federal income tax. The commissioner of internal revenue (commissioner) (defendant) determined that Martin’s loss was not tax deductible. The commissioner disallowed Martin’s deduction on the ground that, under § 267 of the federal tax code, economic losses on the sale or exchange of property between brothers or certain other specified family members were non-deductible. Martin petitioned the tax court for a redetermination, arguing that § 267 did not apply to his situation because Martin and Miller were no longer “brothers” due to their mutual hostility.

Rule of Law

Issue

Holding and Reasoning (Dawson, J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 742,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.

    Unlock this case briefRead our student testimonials
  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.

    Learn about our approachRead more about Quimbee

Here's why 742,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 46,000 briefs, keyed to 986 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Access this case brief for FREE

With a 7-day free trial membership
Here's why 742,000 law students have relied on our case briefs:
  • Reliable - written by law professors and practitioners, not other law students
  • The right length and amount of information - includes the facts, issue, rule of law, holding and reasoning, and any concurrences and dissents
  • Access in your class - works on your mobile and tablet
  • 46,000 briefs - keyed to 986 casebooks
  • Uniform format for every case brief
  • Written in plain English - not in legalese and not just repeating the court's language
  • Massive library of related video lessons - and practice questions
  • Top-notch customer support

Access this case brief for FREE

With a 7-day free trial membership