ESTATE OF WILBANKS v. COMMISSIONER

Docket No. 6751-88.

59 T.C.M. 896 (1990)

T.C. Memo. 1990-299

Estate of Kate S. Wilbanks, Deceased, Virginia Kate Nickerson, Personal Representative v. Commissioner.

United States Tax Court.

Filed June 18, 1990.


Attorney(s) appearing for the Case

D. William Garrett, Jr., 6335 Cherry Tree Lane, Atlanta, Ga., for the petitioner. Larry D. Anderson, for the respondent.


Supplemental Memorandum Opinion

WHITAKER, Judge:

This case is before the Court on petitioner's motion for reconsideration of our opinion in Estate of Wilbanks v. Commissioner [Dec. 46,427], 94 T.C. ___ (filed March 6, 1990). The Court notified respondent of petitioner's pending motion and afforded him an opportunity to object within a specified period of time. Respondent did not avail himself of that opportunity.

In that opinion, we decided...

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