LEONARD PIPELINE CONTRACTORS, LTD. v. COMMISSIONER

Docket No. 28985-91.

76 T.C.M. 376 (1998)

T.C. Memo. 1998-315

Leonard Pipeline Contractors, Ltd. v. Commissioner.

United States Tax Court.

Filed September 1, 1998.


Attorney(s) appearing for the Case

Marc L. Spitzer and James P. Powers, Phoenix, Ariz., for the petitioner. Susan E. Seabrook, for the respondent.


SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

JACOBS, Judge:

This case is before us on remand from the Court of Appeals for the Ninth Circuit. Leonard Pipeline Contractors, Ltd. v. Commissioner [98-1 USTC ¶ 50,356], 142 F.3d 1133 (9th Cir. 1998), revg. and remanding [Dec. 51,443(M)] T.C. Memo. 1996-316.

The issue for decision concerns the reasonableness of...

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