Miller v. Commissioner of Internal Revenue

84 F.2d 415 (1936)

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Miller v. Commissioner of Internal Revenue

United States Court of Appeals for the Sixth Circuit
84 F.2d 415 (1936)

KS

Facts

A. L. Miller (plaintiff) and Henry Hawk were the majority stockholders of the Enquirer-News Company. Miller and Hawk transferred their stock in Enquirer-News to Federated Publications, Inc. for a combination of cash valued at 75 percent of the consideration and stock in Federated Publications making up 25 percent of the consideration. Concurrently, Federated Publications acquired all of the remaining outstanding shares of Enquirer-News. After Miller filed his federal income tax return for 1928, the Commissioner of Internal Revenue (the commissioner) (defendant) identified deficiencies related to the Enquirer-News transaction. The commissioner argued that the gain realized by Miller through the Enquirer-News transaction must be taxed. The Board of Tax Appeals sustained deficiencies determined by the commissioner. Miller appealed to the United States Court of Appeals for the Sixth Circuit.

Rule of Law

Issue

Holding and Reasoning (Simons, J.)

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