MITCHELL v. COMMISSIONER

Docket No. 20851-95.

75 T.C.M. 2072 (1998)

T.C. Memo. 1998-122

Gary B. and Kathleen Mitchell v. Commissioner.

United States Tax Court.

Filed March 30, 1998.


Attorney(s) appearing for the Case

Douglas Scott Maynard, Campbell, Calif., and Basis J. Boutris, for the petitioners. Michael F. Steiner and Dale A. Zusi, for the respondent.


SUPPLEMENTAL MEMORANDUM OPINION

GERBER, Judge:

As set forth in a November 3, 1997, opinion [Dec. 52,333(M)], T.C. Memo. 1997-493, the parties were required to provide the Court with computations for entry of decision under Rule 155.1 Differing computations were proffered, and we consider here which computation is correct. In our earlier opinion, we held that petitioners, under section 1034...

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