T.C. Memo. 1995-531
UNITED STATES TAX COURT
ANTHONY TEONG-CHAN GAW AS TRANSFEREE OF
RADCLIFFE INVESTMENT LTD., Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
ANTHONY TEONG-CHAN GAW AS TRANSFEREE
OF BOT BUILDING CORPORATION, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 17906-92, 18268-92. Filed November 9, 1995.
John M. Youngquist, Lemoine Skinner III, and Donald L.
Feurzeig, for petitioner.
Mary E. Wynne and Thomas G. Schleier, for respondent.
Table of Contents
Page
FINDINGS OF FACT ...................... 7
I. General and Background ................. 7
A. Radcliffe ..................... 7
B. BOT ........................ 9
C. Certain Foreign Corporations That Pledged
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011