Supplemental Memorandum Opinion
WHITAKER, Judge:
This case is before the Court on petitioner's motion for reconsideration of our opinion in Estate of Wilbanks v. Commissioner [Dec. 46,427], 94 T.C. ___ (filed March 6, 1990). The Court notified respondent of petitioner's pending motion and afforded him an opportunity to object within a specified period of time. Respondent did not avail himself of that opportunity.
In that opinion, we decided...
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