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BLONIEN v. COMMISSIONER

Docket No. 2660-00.

86 T.C.M. 548 (2003)

T.C. Memo. 2003-308

Rodney J. Blonien and Noreen E. Blonien v. Commissioner.

United States Tax Court.

Filed November 7, 2003.

Attorney(s) appearing for the Case

R. Todd Luoma, for the petitioners.

Kathryn K. Vetter and Neal O. Abreu, for the respondent.

SUPPLEMENTAL MEMORANDUM OPINION

BEGHE, Judge:

This case has remained before us because petitioners have objected to respondent's computations for entry of decision under Rule 1551 pursuant to our opinion in Blonien v. Commissioner [Dec. 54,781], 118 T.C. 541 (2002). In that opinion, we sustained respondent's determination that petitioners had a deficiency in 1992 Federal income tax as a...

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