WILLIAMS v. COMMISSIONER

Docket Nos. 28141-87, 28142-87.

92 T.C. 920 (1989)

MELVIN WILLIAMS AND MARY WILLIAMS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT MELVIN WILLIAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 9, 1989.


Attorney(s) appearing for the Case

Joseph L. Gibson, for the petitioners.

Herbert A. Seidman, for the respondent.


COLVIN, Judge:

This case of first impression is before the Court on petitioners' motion to review the respondent's determination to sell seized property. The issue for decision is the propriety of respondent's determination to sell jewelry and furs previously seized from petitioners. This is the first motion received by the Tax Court to stay the sale of seized property under section 6863(b)(3)(C),1 enacted November 10, 1988, effective...

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