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CURTIS v. COMMISSIONER

Docket No. 11125-95.

82 T.C.M. 943 (2001)

T.C. Memo. 2001-308

Laurel Ann Curtis v. Commissioner.

United States Tax Court.

Filed December 3, 2001.

Attorney(s) appearing for the Case

Laurel Ann Curtis, pro se. Brenda M. Fitzgerald, for the respondent.

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

This case has been remanded by the Court of Appeals for the Ninth Circuit (sometimes the Court of Appeals). Our original report is Curtis v. Commissioner [Dec. 51,623(M)], T.C. Memo. 1996-484 (the original report), revd. and remanded without published opinion [2000-1 USTC ¶ 50,285] 232 F.3d 893 (9th Cir. 2000). In the original report, we...

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