Leonard Pipeline Contractors, Ltd. - Page 1

                                 T.C. Memo. 1998-315                                  


                               UNITED STATES TAX COURT                                


                  LEONARD PIPELINE CONTRACTORS, LTD., Petitioner v.                   
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     


               Docket No. 28985-91.                Filed September 1, 1998.           


               Marc L. Spitzer and James P. Powers, for petitioner.                   
               Susan E. Seabrook, for respondent.                                     


                SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION                  

               JACOBS, Judge:  This case is before us on remand from the              
          Court of  Appeals  for  the  Ninth  Circuit. Leonard Pipeline               



               *    This opinion supplements our Memorandum Findings of               
          Fact and Opinion in Leonard Pipeline Contractors, Ltd. v.                   
          Commissioner, T.C. Memo. 1996-316, revd. and remanded 142 F.3d              
          1133 (9th Cir. 1998).                                                       




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