FRIEND v. COMMISSIONER

Docket No. 16799-83.

60 T.C.M. 147 (1990)

T.C. Memo. 1990-361

Michael R. Friend v. Commissioner.

United States Tax Court.

Filed July 17, 1990.


Attorney(s) appearing for the Case

Michael R. Friend, pro se. Jack A. Joynt and Phillip Owens, for the respondent.


Supplemental Memorandum Opinion

PATE, Special Trial Judge.

This case was tried on April 28, 1989 and our opinion was filed on March 19, 1990, as T.C. Memo. 1990-144. It is now before the Court on petitioner's Motion For Reconsideration And To Re-Open Trial For Further Evidence, filed April 16, 1990. In his motion, petitioner asks this Court to open the record to receive further evidence with regard to a theft loss deducted...

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