CONTINENTAL GRAIN CO. v. COMMISSIONER

Docket No. 34157-84, 34163-84, 34164-84.

57 T.C.M. 57 (1989)

T.C. Memo. 1989-155

Continental Grain Company, Transferee of Allied Mills, Inc., As Successor by Merger to Elm Creek Alfalfa Mills, Inc., et al. v. Commissioner.

United States Tax Court.

Filed April 10, 1989.


Attorney(s) appearing for the Case

Howard Smith, 211 W. 56th St., New York, N.Y., Lawrence Weppler, and Richard Bronstein, 1285 Avenue of the Americas, New York, N.Y., for the petitioners. Kevin Flynn and Bruce Wilpon, for the respondent.


Memorandum Opinion

WHITAKER, Judge:

This case is presently before the Court on respondent's motions, pursuant to Rules 161 and 162,2 asking that we reconsider and revise our opinion in Continental Grain Co., Transferee v. Commissioner [Dec. 45,229(M)], T.C. Memo. 1988-577, and vacate the decision for petitioner entered pursuant to that opinion...

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