ANDREW CRISPO GALLERY, INC. v. COMMISSIONER

Docket No. 20343-88.

68 T.C.M. 1187 (1994)

T.C. Memo. 1994-563

Andrew Crispo Gallery, Inc. v. Commissioner.

United States Tax Court.

Filed November 8, 1994.


Attorney(s) appearing for the Case

Walter James Rockler, Mary E. Cassidy, and David P. Gersch, 1200 New Hampshire Ave. N.W., Washington, D.C., for the petitioner. Diane D. Helfgott, for the respondent.


Supplemental Memorandum Opinion

COHEN, Judge:

This case is before the Court pursuant to remand by the Court of Appeals for the Second Circuit in Andrew Crispo Gallery. Inc. v. Commissioner [94-1 USTC ¶ 50,097], 16 F.3d 1336 (2d Cir. 1994), affg. in part, vacating and remanding in part [Dec. 48,021] T.C. Memo. 1992-106. The remand ordered further proceedings with respect to...

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