LEAR EYE CLINIC, LTD. v. COMMISSIONER

Docket Nos. 13406-90, 19117-90, 177-91.

106 T.C. 418 (1996)

LEAR EYE CLINIC, LTD., ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed June 10, 1996.


Attorney(s) appearing for the Case

Gregory A. Robinson, Brad S. Ostroff, and Neil H. Hiller, for petitioners.

Anne W. Durning, for respondent.


SUPPLEMENTAL FINDINGS OF FACT AND OPINION

CLAPP, Judge:

These cases are before the Court on remand from the U.S. Court of Appeals for the Ninth Circuit for further consideration consistent with that court's opinion. Citrus Valley Estates, Inc. v. Commissioner, 49 F.3d 1410 (9th Cir. 1995), affg. in part and remanding in part 99 T.C. 379 (1992). Subsequent to the remand of these...

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