ABC Rentals v. Commissioner

ABC RENTALS OF SAN ANTONIO, INC., ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent *

ABC Rentals v. Commissioner

No. 20691-911

United States Tax Court

T.C. Memo 1999-14; 1999 Tax Ct. Memo LEXIS 13; 77 T.C.M. (CCH) 1229; T.C.M. (RIA) 99014;

January 25, 1999, Filed

Decisions will be entered under Rule 155.

Timothy P. O'Sullivan and John R. Gerdes, for petitioner.

Michael J. O'Brien, for respondent.

HAMBLEN, JUDGE.

HAMBLEN

SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION

HAMBLEN, JUDGE: This case is before us on remand from the Court of Appeals for the Tenth Circuit. ABC Rentals of…