NICHOLSON v. COMMISSIONER

Docket Nos. 23884-88, 24549-88.

66 T.C.M. 735 (1993)

T.C. Memo. 1993-427

Charles S. Nicholson v. Commissioner. Linda S. Nicholson v. Commissioner.

United States Tax Court.

Filed September 14, 1993.


Attorney(s) appearing for the Case

Michael P. Mears, 2001 22nd St., Bakersfield, Calif., for the petitioner in Docket No. 23884-88. Gregory Arnold, Gregory A. Roth and Darren M. Larsen, for the respondent.


Supplemental Memorandum Opinion

HALPERN, Judge:

This case is before us on petitioner Charles S. Nicholson's motion for reconsideration of our earlier Memorandum Opinion in the above-entitled case, set forth at T.C. Memo. 1993-183.1 Petitioner Linda S. Nicholson has not joined in that motion. Hereinafter, all references to petitioner will be to Charles S. Nicholson. In our earlier Memorandum...

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