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RICHARDS v. COMMISSIONER

Docket No. 8922-87.

73 T.C.M. 3224 (1997)

T.C. Memo. 1997-299

Benness M. Richards and Jane Richards v. Commissioner.

United States Tax Court.

Filed June 30, 1997.

Attorney(s) appearing for the Case

Robert Alan Jones, for the petitioners.1 Milton J. Carter, Jr., for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

BEGHE, Judge:

In Richards v. Commissioner [Dec. 51,957(M)], T.C. Memo. 1997-149, the Court denied petitioners' Motion for Leave To File Motion To Vacate Decision. This matter is now before the Court on petitioners' Motion for Reconsideration and attached Motion To Consolidate.

Background2

1. Petitioners' Case

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