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GAW v. COMMISSIONER

Docket No. 8015-92.

70 T.C.M. 336 (1995)

T.C. Memo. 1995-373

Anthony Teong-Chan Gaw and Rosanna W. Gaw v. Commissioner.

United States Tax Court.

Filed August 8, 1995.

Attorney(s) appearing for the Case

John M. Youngquist and Donald L. Feurzeig, for the petitioners. Patricia Anne Golembiewski and Cynthia K. Hustad, for the respondent.

MEMORANDUM OPINION

HALPERN, Judge:

This matter is before the Court on petitioners' motion for review of jeopardy assessments filed May 12, 1995, pursuant to Rule 56 (the motion).1

I. Introduction

By notice of deficiency dated October 8, 1991, respondent determined deficiencies in tax and additions to tax as follows:


Tax Year             ...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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