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LUCKY STORES, INC. v. COMMISSIONER

Docket No. 4446-93.

73 T.C.M. 1956 (1997)

T.C. Memo. 1997-70

Lucky Stores, Inc., and Subsidiaries v. Commissioner.

United States Tax Court.

Filed February 10, 1997.

Attorney(s) appearing for the Case

Paul J. Sax, Richard E.V. Harris, and Richard A. Gilbert, for the petitioner. Alan Summers, Kevin G. Croke, and Elizabeth L. Groenewegen, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

NIMS, Judge:

In a timely filed Motion for Reconsideration (Motion) pursuant to Rule 161, petitioner requests the Court to reconsider its Opinion reported as Lucky Stores, Inc., & Subs. v. Commissioner [Dec. 51,483], 107 T.C. 1 (1996). The Opinion is incorporated herein by this reference.

Except where otherwise noted, all Rule references are to the Tax Court Rules of Practice...

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