Miller v. Commissioner of Internal Revenue, 15767.
| Decision Date | 27 March 1956 |
| Docket Number | No. 15767.,15767. |
| Citation | 231 F.2d 8 |
| Parties | Joseph T. MILLER and Crystal V. Miller, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. |
| Court | U.S. Court of Appeals — Fifth Circuit |
Ralph O. Cullen, John W. Prunty, Miami, Fla., for petitioners.
Harry Marselli, Atty., Dept. of Justice, H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Atty., Dept. of Justice, John Potts Barnes, Chief Counsel, Int. Rev. Service, Rollin H. Transue, Sp. Atty., Lee A. Jackson, Frank E. A. Sander, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before HUTCHESON, Chief Judge, and RIVES and BROWN, Circuit Judges.
This proceeding1 for redetermination of a deficiency of $24,772.05 in the 1946 income tax of each of the petitioners presented below two questions for decision: (1) Did the respondent properly compute the deficiencies? (2) Is he estopped from asserting them?
The Tax Court, in an opinion2 fully and correctly setting out the facts, answered the first question in the affirmative on the authority of Kurtzon v. Commissioner, 17 T.C. 1542, a case which involved a similar issue under comparable facts. It answered the second question in the negative, basing its answer on the conclusion that the facts furnish no basis for a finding of estoppel.
Appealing from the decision, petitioners are here seeking its reversal. Admitting that the "facts in the Kurtzon case are very similar to the facts in this case", they insist that that case was not correctly decided and should not be followed. Not at all challenging the correctness of the Tax Court's findings of fact, petitioners assail its conclusion that no basis for estoppel is shown. Urging "the treatment which petitioners have received at the hands of the commissioner has not been completely frank and fair", and citing cases supporting their view, that estoppel may be asserted against the government in a proper case, petitioners insist that this is such a case.
The commissioner, pointing out, as the Tax Court did, that the application on form 1045 for the tentative carryback adjustments was filed to get prompt action upon the release of liens, and quoting from his letter to the taxpayer, , insists that there was and is no basis for the estoppel claim.
Finally, citing Knapp-Monarch Co. v. Commissioner, 8 Cir., 139 F.2d 863 in support of his position that it is essential to an estoppel that the claimant show that in reliance on another's word or action he acted to his injury and, pointing out that petitioners have failed to show...
To continue reading
Request your trial
-
Rodriguez v. United States
...IRS. See United States v. C & R Investments, Inc., 404 F.2d 314, 315 (10th Cir.1968) (IRS issued erroneous credit); Miller v. Commissioner, 231 F.2d 8, 9 (5th Cir.1956) (IRS approved erroneous tentative carryback adjustment); White, 537 F.Supp. at 689 (taxpayer took erroneous dependent dedu......
-
Estate of Goodall v. CIR
...are to this effect. Morris Kurtzon, 17 T.C. 1542 (1952); Joseph T. Miller, 23 T.C. 565 (1954), aff'd Miller v. Commissioner of Internal Revenue, 231 F.2d 8 (5 Cir. 1956), where the court stated, p. 9, "We find ourselves in full agreement with these views and with the grounds stated by the T......
-
Nickerson v. Comm'r of Internal Revenue (In re Estate of Wilbanks)
...or addition to tax. Cf. Parks v. Commissioner, 33 T.C. 298, 301-302 (1959); Miller v. Commissioner, 23 T.C. 565, 568 (1954), affd. 231 F.2d 8 (5th Cir. 1956). Moreover, we will not normally look behind the notice of deficiency to examine the administrative actions, motives, or policies of r......
-
Wilkes-Barre Carriage Co. v. Comm'r of Internal Revenue, Docket No. 64639.
...572 (C.A. 9)), and can be assessed or reassessed as a deficiency. Cf. Morris Kurtzon, 17 T.C. 1542; Joseph T. Miller, 23 T.C. 565, affirmed 231 F.2d 8 (C.A. 5). Moreover, ‘It does not make any difference, for present purposes, whether it (an amount included in the sec. 3806(b) credit) was i......