Legal Opinion

City of Columbus v. Commissioner

United States Tax Court

Decided July 30, 1996No. Docket No. 3301-95BUnpublished

1Opinion of the Court

CITY OF COLUMBUS, OHIO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

City of Columbus v. Commissioner

Docket No. 3301-95B

United States Tax Court

T.C. Memo 1996-343; 1996 Tax Ct. Memo LEXIS 361; 72 T.C.M. (CCH) 260;

July 30, 1996, Filed

An appropriate order will be issued.

David L. Miller, for petitioner.

Rebecca L. Caldwell-Harrigal and Richard L. Carlisle, for respondent.

TANNENWALD

TANNENWALD

SUPPLEMENTAL MEMORANDUM OPINION

TANNENWALD, Judge: Petitioner has filed motions to reconsider our prior opinion herein (106 T.C. 325, filed May 14, 1996) and to vacate and revise our decision…

2Cases cited1 opinion

  1. City of Columbus v. CommissionerUnited States Tax Court · 1996

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