From our private database of 46,500+ case briefs, written and edited by humans—never with AI.
Miller v. Commissioner
United States Court of Appeals for the Sixth Circuit
733 F.2d 399 (1984)
- Written by Kelsey Libby, JD
Facts
A friend of Dixon Miller (plaintiff) damaged Miller’s boat. Miller did not make a claim under his insurance policy out of concern that the policy would be canceled as a result and opted instead to cover most of the damage himself. Miller claimed a casualty-loss deduction on his 1976 tax return, and the commissioner of internal revenue (defendant) disallowed the loss. The tax court allowed the deduction, and the commissioner appealed.
Rule of Law
Issue
Holding and Reasoning (Wellford, J.)
What to do next…
Here's why 832,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,500 briefs, keyed to 994 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.
