Martin v. Comm'r

ALFRED J. MARTIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Martin v. Comm'r

No. 13419-02:

United States Tax Court

T.C. Memo 2004-14; 2004 Tax Ct. Memo LEXIS 14; 87 T.C.M. (CCH) 818;

January 20, 2004, Filed

Martin v. Comm'r, T.C. Memo 2003-288, 2003 Tax Ct. Memo LEXIS 290 (T.C., 2003)

Petitioner's motion for reconsideration denied.

Patricia Tucker, for petitioner.

Anne W. Durning and James E. Cannon, for respondent.

Marvel, L. Paige

MARVEL

SUPPLEMENTAL MEMORANDUM OPINION

MARVEL, Judge: On November 7, 2003, pursuant to Rule 161, petitioner filed a timely Motion for Reconsideration of this…