T.C. Memo. 1997-414
UNITED STATES TAX COURT
ALAN M. RESSER AND MELINDA B. RESSER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 18606-88. Filed September 18, 1997.
Steven D. Blanc, for petitioner Melinda B. Resser.
Joseph T. Ferrick, for respondent.
SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
WRIGHT, Judge: This matter is before the Court on remand
from the Court of Appeals for the Seventh Circuit. Resser v.
Commissioner, 74 F.3d 1528 (7th Cir. 1996), revg. and remanding
T.C. Memo. 1994-241.
* This opinion supplements Resser v. Commissioner, T.C.
Memo. 1994-241, revd. and remanded 74 F.3d 1528 (7th Cir. 1996).
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