Shirley S. Hirsh - Page 3

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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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