Legal Opinion
Estate of Ming v. Commissioner
United States Tax Court
Decided April 15, 1976No. Docket No. 177-71UnpublishedCited by 1 opinion
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
T.C. Memo 1976-115; 1976 Tax Ct. Memo LEXIS 287; 35 T.C.M. (CCH) 522; T.C.M. (RIA) 760115;
April 15, 1976, Filed
Aldus S. Mitchell, for the petitioners.
William L. Ringuette, for the respondent.
RAUM
MEMORANDUM FINDINGS OF FACT AND OPINION
RAUM, Judge: The Commissioner has determined deficiencies in and additions to petitioners' income taxes as follows:
Additio…
2Cases cited30 opinions
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Gomillion v. LightfootSupreme Court of the United States · 1960
- Smith v. AllwrightSupreme Court of the United States · 1944
- Beaver v. CommissionerUnited States Tax Court · 1970
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
25 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Cloutier v. CommissionerUnited States Tax Court · 1994