ESTATE OF NON v. COMMISSIONER

Docket Nos. 33791, 33792.

18 T.C. 205 (1952)

ESTATE OF WONG WING NON, DECEASED, BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, ADMINISTRATOR, C. T. A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT. CHINN SHEE WONG, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated May 9, 1952.


Attorney(s) appearing for the Case

Frank C. Scott, C. P. A., for the petitioners.

Leonard A. Marcussen, Esq., for the respondent.


These proceedings involve deficiencies in income taxes for the year 1945, as follows:

Docket No. 33791 ------------------------------   $1,892.51
Docket No. 33792 ------------------------------   $1,892.52

The Estate of Wong Wing Non has been substituted as party petitioner in Docket No. 33791 inasmuch as the original petitioner, Wong Wing Non, died pendente lite.

In making his determination of deficiency, respondent included in petitioners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases