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ESTATE OF HALDER v. COMMISSIONER

Docket No. 5018-01.

86 T.C.M. 427 (2003)

T.C. Memo. 2003-284

Estate of Dora Halder, Deceased, Anita Halder Macdougall, Executrix, v. Commissioner.

United States Tax Court.

Filed October 3, 2003.

Attorney(s) appearing for the Case

Robert D. Whoriskey, for the petitioner.

Monica E. Koch, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on the estate's motion for reconsideration and motion for interlocutory order under Rule 193(a).1

On March 25, 2003, the Court filed its Memorandum Opinion in this case, Estate of Halder v. Commissioner [Dec. 55,092(M)], T.C. Memo. 2003-84, which concluded that there was no meeting of the minds between...

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