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HALLMARK CARDS, INC. & SUBS. v. COMMISSIONER

Docket No. 27306-92.

111 T.C. 266 (1998)

HALLMARK CARDS, INCORPORATED AND SUBSIDIARIES, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed October 30, 1998.

Attorney(s) appearing for the Case

Jerome B. Libin, James V. Heffernan, Bradley M. Seltzer, and James B. Overman, for petitioner.

Michael L. Boman, for respondent.

OPINION

TANNENWALD, Judge:

On January 28, 1997, the Court entered a decision in the instant case, which became final within the meaning of section 7481(a)1 on April 28, 1997. On March 26, 1998, petitioner timely filed a motion under section 7481(c) and Rule 261 to redetermine interest on deficiency for the taxable year 1987 (motion to redetermine interest). Subsequently, on August 27, 1998, petitioner filed a motion for...

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