POWERS v. COMMISSIONER

Docket Nos. 7766-81, 719-82.

65 T.C.M. 2214 (1993)

T.C. Memo. 1993-125

M. Lane Powers v. Commissioner.

United States Tax Court.

Filed March 30, 1993.


Attorney(s) appearing for the Case

Robert I. White and Lawrence W. Sherlock, 1200 Smith St., Houston, Tex., for the petitioner. William G. Bissell, for the respondent.


Supplemental Memorandum Opinion

CLAPP, Judge:

These cases are before us on petitioner's motion for reconsideration of our Memorandum Opinion filed in the above cases on September 29, 1986, T.C. Memo. 1986-494. Petitioner's motion was filed out of time on June 1, 1992, by leave of Court.

Petitioner contends that we should vacate our Memorandum Opinion granting...

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