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SUNDSTRAND CORPORATION v. COMMISSIONER

Docket Nos. 27220-89, 1875-91.

64 T.C.M. 1305 (1992)

T.C. Memo. 1992-659

Sundstrand Corporation and Consolidated Subsidiaries v. Commissioner.

United States Tax Court.

Filed November 10, 1992.

Attorney(s) appearing for the Case

John C. Klotsche, Bertrand M. Harding, Jr., Robert H. Albaral, 2001 Ross Ave., Dallas, Tex., James M. O'Brien, Mark A. Oates, and Neil D. Traubenberg, for the petitioners. Reid M. Huey, Joseph P. Grant, and Sherri L. Feuer, for the respondent.

Supplemental Memorandum Opinion

HAMBLEN, Chief Judge:

This matter is before the Court on petitioners' motion under Rule 161 seeking reconsideration of our Opinion in Sundstrand Corp. v. Commissioner, 98 T.C. 518 (1992) (hereinafter sometimes referred to as our Opinion). Also before the Court is respondent's motion under Rule 52 asking the Court to strike grounds two and four of petitioners' motion for reconsideration...

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