CITY OF COLUMBUS v. COMMISSIONER

Docket No. 3301-95B.

72 T.C.M. 260 (1996)

T.C. Memo. 1996-343

City of Columbus, Ohio v. Commissioner

United States Tax Court.

Filed July 30, 1996.


Attorney(s) appearing for the Case

David L. Miller, Washington, D.C., for the petitioner. Rebecca L. Caldwell-Harrigal and Richard L. Carlisle, for the respondent.


SUPPLEMENTAL MEMORANDUM OPINION

TANNENWALD, Judge:

Petitioner has filed motions to reconsider our prior opinion herein (106 T.C. 325, filed May 14, 1996) and to vacate and revise our decision entered in accordance with that opinion. Respondent has filed responses thereto as ordered by the Court.

The substance of petitioner's motion for reconsideration is our alleged failure to take into account certain legislative...

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