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HERNANDEZ v. COMMISSIONER

Docket No. 17244-96.

76 T.C.M. 440 (1998)

T.C. Memo. 1998-329

John R. Hernandez v. Commissioner.

United States Tax Court.

Filed September 21, 1998.

Attorney(s) appearing for the Case

John R. Hernandez, pro se. Charles Baer, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

BEGHE, Judge:

This matter is before us on petitioner's motion under Rule 1611 for reconsideration of our opinion in Hernandez v. Commissioner [Dec. 52,552(M)], T.C. Memo. 1998-46 (Hernandez I). Hernandez I held that tax certificates sold by the Pasco County, Florida, tax collector for delinquent taxes owed on real property are not obligations of a State...

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