GERMAIN v. COMMISSIONER

Docket No. 57623.

18 T.C.M. 1061 (1959)

T.C. Memo. 1959-220

D. Joseph St. Germain and Dorothy H. St. Germain, Husband and Wife v. Commissioner.

United States Tax Court.

Filed November 27, 1959.


Attorney(s) appearing for the Case

James A. Reed, Esq., for the petitioners. Chester M. Howe, Esq., for the respondent.


Supplemental Opinion

OPPER, Judge:

A previous opinion in this proceeding was filed on April 17, 1959. Decision was entered on June 4, 1959. On September 1, 1959, petitioners moved for special leave to file a motion for reconsideration. On September 23, 1959, the Court granted petitioners' motion for reconsideration and ordered that the reconsideration be "limited to the issue of `whether additions to tax...

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