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Estate of Ming v. Commissioner, supra at 522. Accordingly,
petitioner's motion to withdraw her petition will be denied.
Motions To Dismiss for Lack of Prosecution and for a Penalty
On November 17, 1994, respondent determined deficiencies in
and additions to petitioner’s income tax as follows:
Additions to Tax
Year Deficiency Sec. 6651(a)(1) Sec. 6654
1990 $5,130 $1,282.50 $335.86
1991 5,111 1,211.75 275.32
1992 5,660 1,399.50 243.86
Petitioner’s legal residence was in Virginia when the petition
was filed on February 17, 1995. In the petition, it was
contended that respondent possessed no authority to issue the
notice of deficiency. The place of trial was designated as
Richmond, Virginia, per petitioner's request.
This case was initially set for trial at the Richmond,
Virginia, trial session commencing January 22, 1996. Petitioner
appeared and orally moved for a continuance of her case.
Respondent's counsel believed that petitioner required more time
to obtain records for trial and did not object, and the case was
continued.
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