JACQUELINE, INC. v. COMMISSIONER

Docket Nos. 2982-65, 5701-65, 3731-66, 512-67, 2304-70, 2306-70, 4708-65, 1560-66, 4596-66, 2201-70, 2305-70, 5231-70.

37 T.C.M. 937 (1978)

T.C. Memo. 1978-218

Jacqueline, Inc., et al. v. Commissioner.

United States Tax Court.

Filed June 8, 1978.


Attorney(s) appearing for the Case

Louis D. Curet, for the petitioners. E.M. Quijano, for the respondent.


Supplemental Memorandum Opinion

DAWSON, Judge:

On April 21, 1978, petitioners filed a motion for reconsideration of the Memorandum Findings of Fact and Opinion (T.C. Memo. 1977-340) filed in these cases on September 27, 1977, and, alternatively, for further trial. Petitioners seek further consideration of (1) the constructive ownership issue insofar as it relates to the disallowance of Southland's claimed deductions...

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