PROCTER & GAMBLE COMPANY v. COMMISSIONER

Docket No. 16521-84.

60 T.C.M. 1463 (1990)

T.C. Memo. 1990-638

The Procter & Gamble Company v. Commissioner.

United States Tax Court.

Filed December 19, 1990.


Attorney(s) appearing for the Case

William S. Corey, J.D. Fleming, Jr., Richard A. Burton, and Burgess L. Doan, 525 Vine St., Cincinnati, Ohio, for the petitioner. Howard Berger, for the respondent.


Supplemental Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on respondent's motion for reconsideration filed pursuant to Rule 161.1 The merits of this case were decided in The Procter & Gamble Co. v. Commissioner [Dec. 46,876], 95 T.C. ___ (filed Sept. 18, 1990), and to the extent necessary for the disposition of this motion the facts and holdings in that opinion are incorporated herein by this...

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