In Re Estate Of Herbert B. Miller

239 F.2d 729 57-1 USTC P 9277 In re ESTATE of Herbert B. MILLER, Deceased, United States National Bank of Portland (Oregon), Administrator, d.b.n., c.t.a., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. No. 15031. United States Court of Appeals Ninth Circuit. Dec. 27, 1956. McCarty, Swindells, Miller & McLaughlin, David S. Pattullo, William Miller, Portland, Or., for petitioner. Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Hilbert P. Zarky, Grant W. Wiprud, Earl E. Pollock, Attys., Dept. of Justice, Washington, D.C., for respondent. Before POPE, CHAMBERS and HAMLEY, Circuit Judges. POPE, Circuit Judge. 1 The Tax Court upheld the Commissioner's determination of a deficiency in petitioner's income taxes for the calendar years 1946-1947. Prior to 1946, Miller Paint Co., was a partnership, composed of three brothers, who, as sole owners of the partnership business, had inherited it from their father. The partnership operated a store business selling paint and related products at retail and wholesale and did some manufacturing of paint. The partnership's only property was personal property. It carried on its business on premises leased from another partnership…