PARKER, JR. v. COMMISSIONER

Dkt. No. 4053-03L.

91 T.C.M. 1242 (2006)

T.C. Memo. 2006-117

Leonard O. Parker, Jr. v. Commissioner.

United States Tax Court.

June 8, 2006.


Attorney(s) appearing for the Case

Leonard O. Parker, Jr., pro se;

Hieu C. Nguyen, for respondent.


SUPPLEMENTAL MEMORANDUM OPINION

HAINES, Judge:

On April 20, 2006, petitioner filed a Motion for Reconsideration of Findings or Opinion under Rule 161, and a Motion to Vacate or Revise a Decision under Rule 162 (collectively, the motions).1 Since the motions are identical, they will be addressed together.

The Court incorporates herein its Findings of Fact in Parker v. Commissioner [Dec. 56,449(M)],

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