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THOMPSON v. COMMISSIONER

Docket No. 6191-84, 46843-86, 48350-86.

57 T.C.M. 783 (1989)

T.C. Memo. 1989-303

Jerry D. Thompson, et al. v. Commissioner.

United States Tax Court.

Filed June 21, 1989.

Attorney(s) appearing for the Case

Kenneth G. Anderson, 2540 Gulf Life Tower, Jacksonville, Fla., for the petitioner in Docket No. 6191-84. Keith H. Johnson and James D. O'Donnell, 164 Osceola St., Jacksonville, Fla., for the petitioners in Docket No. 46843-86 and 48350-86. Avery B. Cousins III, for the respondent.

Memorandum Opinion

PARKER, Judge:

This case is before the Court on the motion of petitioner St. Augustine Trawlers, Inc. and petitioners Velton J. O'Neal and Pearl W. O'Neal for leave to file motion for reconsideration out of time, filed May 24, 1989. There was also "lodged" with the Court at the same time a motion for reconsideration, together with an affidavit.

On March 16, 1989, the Court issued its opinion in this consolidated fraud case.

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