NIGH v. COMMISSIONER

Docket Nos. 12424-88, 12437-88, 12438-88, 12441-88, 12541-88.

62 T.C.M. 30 (1991)

T.C. Memo. 1991-291

Charles A. Nigh and Joan Nigh, et al. v. Commissioner.

United States Tax Court.

Filed July 1, 1991.


Attorney(s) appearing for the Case

Charles M. Lock, 231 S. Bemiston Ave., St. Louis, Mo., for the petitioners. Robert J. Burbank, for the respondent.


Memorandum Opinion

CLAPP, Judge:

On July 10, 1990, the Court issued its Memorandum Findings of Fact and Opinion in this case. See Nigh v. Commissioner [Dec. 46,710(M)], T.C. Memo. 1990-349. On August 9, 1990, respondent filed a Motion for Reconsideration of Opinion accompanied by a Memorandum in Support of Motion for Reconsideration of Opinion. On September 19, 1990, petitioners filed a Notice of Objection to...

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