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McWILLIAMS v. COMMISSIONER

Docket No. 4651-92.

103 T.C. 416 (1994)

ROBERT LEE McWILLIAMS, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 1994.

Attorney(s) appearing for the Case

Stevan Douglas Looney, for petitioner.

T. Richard Sealy III, for respondent.

OPINION

PARR, Judge:

This matter is before the Court on petitioner's motion for review of jeopardy assessment and levy filed August 11, 1994, pursuant to Rule 56.1 This case was tried in El Paso, Texas, in November 1993.2

In the notice of deficiency respondent determined the following deficiencies in and additions to petitioner's Federal income...

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