Ward v. Commissioner

JOSEPH L. WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Ward v. Commissioner

Docket No. 3197-78.

United States Tax Court

T.C. Memo 1979-378; 1979 Tax Ct. Memo LEXIS 146; 39 T.C.M. (CCH) 159; T.C.M. (RIA) 79378;

September 17, 1979, Filed

Thomas A. Falik, for the petitioner.

Eddie L. Gibson, for the respondent.

DAWSON

SUPPLEMENTAL MEMORANDUM OPINION

DAWSON, Judge: On July 3, 1979, the Memorandum Opinion (T.C. Memo. 1979-252) was filed in this case. Petitioner has since filed a Motion for Reconsideration of Opinion pursuant to Rule 161, Tax Court Rules of Practice and Procedure. In his…