Estate of Ming v. Commissioner
United States Tax Court
Held, petitioners' motion to withdraw petition without prejudice, denied.
1Opinion of the Court
Estate of William R. Ming, Jr., Deceased, Irvena H. Ming, Administrator With the Will Annexed and Irvena H. Ming, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Ming v. Commissioner
Docket No. 177-71
United States Tax Court
62 T.C. 519; 1974 U.S. Tax Ct. LEXIS 75; 62 T.C. No. 58;
July 15, 1974, Filed
Held, petitioners' motion to withdraw petition without prejudice, denied.
Aldus S. Mitchell, for the petitioners.
William L. Ringuette, for the respondent.
Drennen, Judge.
DRENNEN
OPINION
Respondent, by notice of deficiency dated October 8, 1970, determined deficiencies in petitioners'…
2Cases cited21 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Nash Miami Motors, Inc., and Sydney Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
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