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SEA SPORTS CENTER, INC. v. COMMISSIONER

Docket Nos. 26671-88, 26811-88.

62 T.C.M. 404 (1991)

T.C. Memo. 1991-374

Sea Sports Center, Inc. v. Commissioner. Uwe Harms v. Commissioner.

United States Tax Court.

Filed August 8, 1991.

Attorney(s) appearing for the Case

James L. Chase, 101 E. Government St., Pensacola, Fla., and Seth E. Wright, for the petitioners. Linda J. Wise and Shuford A. Tucker, Jr., for the respondent.

Memorandum Opinion

HAMBLEN, Judge:

This matter is before the Court on petitioners' motion for reconsideration of our opinion filed May 14, 1991, T.C. Memo. 1991-209, and respondent's response to petitioners' motion for reconsideration. The facts as set forth in T.C. Memo. 1991-209, its incorporated stipulation of facts, and the exhibits...

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