Estate of Ming v. Commissioner
United States Tax Court
Held, petitioners' motion to withdraw petition without prejudice, denied.
1Opinion of the Court
opinion
DeeNNEN, Judge:
Respondent, by notice of deficiency dated October 8,1970, determined deficiencies in petitioners’ income taxes for the years 1964, 1965, and 1966 in the total amount of $2,714.07, and additions to tax under section 6658(b)1 in the total amount of $8,992.17. Petitioners filed a timely petition in the Tax Court for redetermination of those deficiencies on January 6,1971. The case was set for trial on a trial calendar of the Tax Court starting February 4, 1974, in Chicago, Ill. On January 25,1974, petitioners filed a motion to continue the case and a motion for leave to…
2Cases cited20 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
- Main-Hammond Land Trust v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1952
- Miller-Pocahontas Coal Co. v. CommissionerUnited States Board of Tax Appeals · 1931
15 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Woods v. CommissionerUnited States Tax Court · 1989
- Estate of Mueller v. Comm'rUnited States Tax Court · 1993
- Coninck v. CommissionerUnited States Tax Court · 1993
- Graham v. CommissionerUnited States Tax Court · 1981
- Johnson v. CommissionerUnited States Tax Court · 2001
44 more not listed; retrieve them via the Exa API.