WIKSELL v. COMMISSIONER

Docket No. 11752-91.

77 T.C.M. 1336 (1999)

T.C. Memo. 1999-32

David L. Wiksell and Margaret Ann Carpender v. Commissioner.

United States Tax Court.

Filed February 2, 1999.


Attorney(s) appearing for the Case

Bruce I. Hochman and Michel R. Stein, for the petitioner Margaret Ann Carpender. Steven M. Roth, for the respondent.


SUPPLEMENTAL MEMORANDUM OPINION

NIMS, Judge:

Margaret Ann Carpender (petitioner) moves the Court for reconsideration of its memorandum opinion at T.C. Memo. 1998-3. See Rule 161. Unless otherwise stated, section references are to sections of the Internal Revenue Code in effect for the years in issue. Rule references are to the Tax Court Rules of Practice and Procedure.

In Wiksell v. Commissioner [Dec....

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