Legal Opinion

Estate of Ming v. Commissioner

United States Tax Court

Decided July 15, 1974No. Docket No. 177-71Published

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

  1. Dorl v. CommissionerUnited States Tax Court · 1972
  2. Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
  3. Nash Miami Motors, Inc., and Sydney Ginsberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
  4. Estate of Ming v. CommissionerUnited States Tax Court · 1974
  5. Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952

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