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WARE v. COMMISSIONER

Docket No. 3890-87.

92 T.C. 1267 (1989)

R. TIMMIS WARE AND CATHERINE K. WARE, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed June 13, 1989.

Attorney(s) appearing for the Case

John P. Zampino, for the petitioners.

OPINION

TANNENWALD, Judge:

Petitioners have moved for reconsideration of our prior opinion (T.C. Memo. 1989-165) and to vacate our decision.

Petitioners' position is simply a reiteration of that taken in their reply brief, i.e., that respondent should be precluded from raising on brief the issue of an "unrealized receivable" of the partnership within the meaning...

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