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O'HERON v. COMMISSIONER

Docket No. 13220-79.

43 T.C.M. 145 (1981)

T.C. Memo. 1981-724

Clarence J. O'Heron and Helen F. O'Heron v. Commissioner.

United States Tax Court.

Filed December 23, 1981.

Attorney(s) appearing for the Case

Joseph G. Kohler and Kurtis A. Greenley, 4200 IDS Center, Minneapolis, Minn., for the petitioners. Jeffrey D. Lerner, for the respondent.

Supplemental Memorandum Opinion

GOFFE, Judge:

On November 5, 1981, we filed our Memorandum Findings of Fact and Opinion (T.C. Memo. 1981-648) in which we held for petitioners on the "Mardigian facility" issue.

On December 1, 1981, respondent filed in the instant case a Motion for Reconsideration and Revision of Opinion and a motion with the identical caption in Platzer v. Commissioner [Dec. 38,516(M)]...

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