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ESTATE OF CONVISER v. COMMISSIONER

Docket No. 17468-97.

81 T.C.M. 1258 (2001)

T.C. Memo. 2001-54

Estate of Michael A. Conviser, Deceased, Barbara L. Conviser, Personal Representative, and Barbara L. Conviser, v. Commissioner.

United States Tax Court.

Filed March 6, 2001.

Attorney(s) appearing for the Case

Robert A. Wherry, Jr., for the petitioners.

Robert A. Varra, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

COLVIN, Judge:

The case is before the Court on petitioners' motion to reconsider our prior opinion in this case, Conviser v. Commissioner [Dec. 53,252(M)], T.C. Memo. 1999-47. The sole issue for decision in that opinion was whether discharge of indebtedness income from an S corporation increases petitioners' basis in that corporation. We held that it does not, following Nelson...

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