VEST v. COMMISSIONER

Docket No. 19071-87.

69 T.C.M. 2491 (1995)

T.C. Memo. 1995-188

T. Bruce Vest and E.P. Vest v. Commissioner.

United States Tax Court.

Filed April 25, 1995.


Attorney(s) appearing for the Case

Steven H. Akre, for the petitioners. Michael W. Bitner and David R. Reid, for the respondent.


Supplemental Memorandum Opinion

WHALEN, Judge:

We issued our first opinion in this case at T.C. Memo. 1993-243 and directed that the decision be entered under Rule 155 of the Tax Court Rules of Practice and Procedure. All Rule references in this opinion are to the Tax Court Rules of Practice and Procedure. The parties have been unable to agree upon the amount of the deficiency for each of the years in issue, and the...

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