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  5. 95 T.C. 467 (1990)
 

ALEXANDER v. COMMISSIONER

Docket Nos. 15015-86, 18367-86, 18488-86, 20205-86, 20291-86, 20341-86, 20342-86, 20387-86, 20388-86, 20389-86, 20403-86, 20404-86, 20405-86, 20450-86, 20457-86, 20476-86, 20478-86, 20497-86, 20498-86, 20852-86, 20875-86, 20915-86, 20944-86, 20945-86, 20946-86, 20947-86, 21018-86, 21084-86, 21085-86, 21097-86, 21099-86, 21100-86, 21101-86, 21102-86, 21382-86, 21434-86, 21473-86, 21483-86.

95 T.C. 467 (1990)

CHARLES F. ALEXANDER AND YVETTE M. ALEXANDER, ET AL., PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 25, 1990.

Attorney(s) appearing for the Case

Robert R. Rubin and Kimberly Mitchell-Bott, for the petitioner Kathryn Molakides in docket No. 18367-86.

Harve M. Lewis and Joanne L. Rood, for the respondent.

SUPPLEMENTAL OPINION

PARR, Judge:

This matter is before the Court on respondent's motion for reconsideration filed April 18, 1990. Petitioner Kathryn Molakides in docket No. 18367-86 filed notice of no objection to respondent's motion. No other petitioner has filed a response to respondent's motion.

Respondent asks us — against his own interest — to find that the at-risk rules of section 4652 do not...

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