BENSON v. COMMISSIONER

Dkt. Nos. 585-98, 19416-98, 19417-98, 19421-98, 12967-00, 14171-01.

91 T.C.M. 925 (2006)

T.C. Memo. 2006-55

Eric B. Benson, et al. v. Commissioner.

United States Tax Court.

March 27, 2006.


Attorney(s) appearing for the Case

John M. Youngquist, for petitioners.

Michael E. Melone, for respondent.


SUPPLEMENTAL MEMORANDUM OPINION

RUWE, Judge:

This case is before the Court on petitioners' motion for reconsideration of findings and opinion. On November 29, 2004, we issued a Memorandum Opinion holding that the Bensons received constructive dividends in 1989, 1990, 1993, and 1994. Benson v. Commissioner [Dec. 55,815(M)], T.C. Memo. 2004-272. In that Memorandum Opinion, we stated the detailed facts of this case...

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