Miller v. Commissioner, IRS
Clifford W. MILLER, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee
Opinion
*161 PER CURIAM.
Clifford Miller appeals from the tax court’s order granting summary judgment to the Commissioner on Miller’s action challenging the underlying collection activity. Our review of the record and the tax court’s opinion discloses no reversible error. Accordingly, we affirm on the reasoning of the tax court.
Miller v. Commissioner, Tax Ct. No. 99-10563, 2000 WL 1868089 (U.S. Tax Ct. Dec. 21, 2000). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.
AFFIRMED.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 0 cases
No case in this database cites this case.