SUPPLEMENTAL MEMORANDUM OPINION
NIMS, Judge.
This case remains before the Court on petitioners' Motion for Reconsideration of Findings or Opinion under Rule 161, and Motion to Vacate or Revise Decision under Rule 162 (collectively, the Motions). Since the Motions are interconnected we deal with them together. The Motions relate to our Memorandum Opinion, Lowry v. Commissioner [Dec. 55,247 (M)],
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.