Gene and Ciao Newman - Page 1
















              T.C. Memo. 2002-135                                                     


                               UNITED STATES TAX COURT                                


                        GENE AND CIAO NEWMAN, Petitioners v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 5695-01L.              Filed May 30, 2002.                  
                                                                                     

               Gene and Ciao Newman, pro sese.                                        
               Wendy S. Harris and Karen Lynne Baker, for respondent.                 


                                 MEMORANDUM OPINION                                   

               ARMEN, Special Trial Judge:  This matter is before the Court           
          on respondent’s Motion For Summary Judgment And To Impose A                 
          Penalty Under I.R.C. Section 6673, as supplemented.1  Respondent            


               1  Unless otherwise indicated, all section references are to           
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.                       




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