Moore v. Comm'r

JAMES F. MOORE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

Moore v. Comm'r

Docket No. 23193-09

United States Tax Court

T.C. Memo 2011-265; 2011 Tax Ct. Memo LEXIS 257; 102 T.C.M. (CCH) 487;

November 8, 2011, Filed

Moore v. Comm'r, T.C. Memo 2011-200, 2011 Tax Ct. Memo LEXIS 199 (T.C., 2011)

An appropriate order will be issued.

Keith Wolak, for petitioner.

K. Elizabeth Kelly and Mayer Y. Silber, for respondent.

VASQUEZ, Judge.

VASQUEZ

SUPPLEMENTAL MEMORANDUM OPINION

VASQUEZ, Judge: On September 8, 2011, pursuant to Rule 161, 1 petitioner timely filed a motion for reconsideration of this…