AHMAD v. COMMISSIONER

Docket No. 18260-94.

73 T.C.M. 2052 (1997)

T.C. Memo. 1997-85

Salaheddin Ahmad Ahmad v. Commissioner.

United States Tax Court.

Filed February 19, 1997.


Attorney(s) appearing for the Case

Janice Burns King, for the petitioner. Lawrence B. Austin, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

Prior to issuing a notice of deficiency, respondent made a jeopardy assessment against petitioner for 1991, 1992, and 1993, as follows:

                                   Additions to Tax*
                              ---------------------------
Year                          Sec. 6651(a)(1)   Sec. 6654

1991 .......................

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