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EMERT v. COMMISSIONER

Docket No. 9817-96.

77 T.C.M. 2060 (1999)

T.C. Memo. 1999-175

Win H. Emert v. Commissioner.

United States Tax Court.

Filed May 24, 1999.

Attorney(s) appearing for the Case

David M. Kirsch, for the petitioner. Steven Walker, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

VASQUEZ, Judge:

The controversy before us arises out of differing computations filed pursuant to Rule 155.1 Respondent's computation contained a section 481 adjustment for AEI's 1992 taxable year. Petitioner's computation did not. Petitioner objects to this adjustment.2

Rule 155 is the mechanism whereby the Court is enabled to enter a decision for the dollar...

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