WALKER v. COMMISSIONER

Docket No. 4923-90.

63 T.C.M. 1942 (1992)

T.C. Memo. 1992-54

Joseph T. Walker and Nancy Walker v. Commissioner.

United States Tax Court.

Filed January 29, 1992.


Attorney(s) appearing for the Case

Thomas W. Ostrander and Mark E. Cedrone, One Liberty Place, Philadelphia, Pa., for the petitioners. Richard E. Buchbinder and Francis J. Strapp, Jr., for the respondent.


Memorandum Findings of Fact and Opinion

COLVIN, Judge:

This matter is before the Court on petitioners' Motion to Suppress All Evidence Obtained from Grand Jury Materials, to Declare the Notice of Deficiency Arbitrary and Capricious, and to Shift the Burden of Going Forward with the Evidence to Respondent as supplemented. The Court held a hearing on the motion.

By notice of deficiency mailed December 28, 1989, respondent determined deficiencies in...

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