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WILSON v. COMMISSIONER

Docket Nos. 18481-93, 17723-94.

73 T.C.M. 2251 (1997)

T.C. Memo. 1997-118

Robert J. and Anne L. Wilson v. Commissioner.

United States Tax Court.

Filed March 6, 1997.

Attorney(s) appearing for the Case

Rex L. Sturm, for the petitioners. Michal Cline, for the respondent.

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

PARR, Judge:

These proceedings arise out of a dispute between the parties over their differing computations under Rule 155.1 On September 17, 1996, we filed our findings of fact and opinion in these cases, T.C. Memo. 1996-418 (Wilson I), and directed that decisions be entered under Rule 155.

Petitioners have objected to respondent...

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