COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Robert H. MILLER and Doris K. Miller, Respondents. No. 14735.United States Court of Appeals, Ninth Circuit. November 17, 1955. H. Brian Holland, Asst. Atty. Gen., John Potts Barnes, Chief Counsel, I.R.S., Chicago, Ill., Ellis N. Slack, Robert N. Anderson, S. Dee Hanson, Spe. Assts. to Atty. Gen., for petitioner. […]